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  • AC 421: Federal Income Tax I

    5.00 Credits
    City University of Seattle

    Federal Income Tax I is an introduction to the Basic Tax Model as it affects individuals and sole proprietors. Students will learn to work with federal tax law, recognize federal tax issues, and to compute the federal tax effects of property transactions, income, deductions, and payments. Students will also learn to present tax planning ideas to individuals or their representatives. Prerequisite: AC 215, AC 301 or other college course in financial accounting.
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  • AC 430: Business Ethics for Accountants

    5.00 Credits
    City University of Seattle

    Business Ethics for Accountants provides the ethical framework for success as an accountant in the increasing complex global business environment where these types of issues have destroyed many executives and companies. Emphasis is placed on ethical tragedies and trends affecting accountants, identifying frameworks for ethical decision making, examining the role and ethical expectations of the accountant, considering major ethical challenges faced by accountants, and analyzing ethical governance and accountability as a means to prevent fraud. Students will learn how ethics have become a critical success factor for business, how ethical behavior and decisions making can be improved, and how special problems facing accountants can be managed.
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  • AC 520: Cpa Review-Financial Accounting and Reporting

    3.00 Credits
    City University of Seattle

    This course provides coverage of topics historically addressed in the Financial Accounting & Reporting section of the Uniform Certified Public Accounting (CPA) examination. Knowledge and understanding of Generally Accepted Accounting Principles (GAAP) in relation to business entities, government entities, and not-for-profit organizations is emphasized. Application of knowledge using analytical skills and evaluation techniques will be required. Take this course immediately before sitting for the corresponding section of the CPA exam. This course is offered only in the online Distance Learning (DL) format.
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  • AC 521: Cpa Review-Regulation

    3.00 Credits
    City University of Seattle

    This course provides coverage of topics addressed in the Regulation section of the Uniform Certified Public Accounting (CPA) examination. Topics covered include business law, professional ethics, legal responsibilities, and federal taxation. You will be required to analyze information, identify relevant data, and formulate recommendations and conclusions. Take this course immediately before sitting for the corresponding section of the CPA exam. This course is offered only in the online Distance Learning (DL) format. Prerequisite: Completion of an accounting major or concentration from City University of Seattle or another university before taking AC 521.
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  • AC 522: Cpa Review-Auditing and Attestation

    3.00 Credits
    City University of Seattle

    This course covers topics addressed in the Auditing & Attestation section of the Uniform Certified Public Accounting (CPA) examination. Knowledge and understanding of Generally Accepted Auditing Standards (GAAS) in relation to audit and attestation engagements will be emphasized. Take this course immediately before sitting for the corresponding section of the CPA exam. This course is offered only in the online Distance Learning (DL) format.
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  • AC 523: Cpa Review-Business Environment and Concepts

    3.00 Credits
    City University of Seattle

    This course provides coverage of topics addressed in the Business Environment & Concepts section of the Uniform Certified Public Accounting (CPA) examination. This course emphasizes understanding the business environment as a whole in conjunction with analyzing the specific operations of a business. Business structure, economic environment, financial management, information technology, and planning will all be examined when drawing conclusions regarding entity performance. This course should be taken immediately before sitting for the corresponding section of the CPA exam. This course is offered only in the online Distance Learning (DL) format. Prerequisite: Completion of an accounting major or concentration from City University of Seattle or another university before taking AC 523.
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  • AV 501: Strategic Airline Management

    3.00 Credits
    City University of Seattle

    This course examines strategic alternatives becoming available to airlines as a result of changes in their external and internal environments; examined also are the ways in which choices amongst these alternatives are realized at the corporate, business, and functional levels.
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  • AV 502: Airline Economics

    3.00 Credits
    City University of Seattle

    This course examines how changes in the regulatory and competitive airline environment are affecting managerial responses to the industry's underlying economic realities; the supply side-capacity, growth, unit costs; and the demand side-traffic, yield management, & operating performance.
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  • AV 503: Airport Management

    3.00 Credits
    City University of Seattle

    This course examines the key international airport management issues which have an impact on the ability of airports to develop in a sustainable way, while delivering economic and business growth.
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  • AV 504: Aviation Safety Management

    3.00 Credits
    City University of Seattle

    In this course the aviation safety process, its place and contribution to an organization, is examined; along with an examination of the elements that make up an aviation safety program and safety management system.
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