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Course Criteria
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3.00 Credits
An intensive course in business law with emphasis on those subjects that relate to the accountant's legal environment, including accountant's legal liability, federal securities regulation, sales law, insurance suretyship, antitrust law, secured transactions, bankruptcy, property law, etc. Prerequisite: ACC 310 or equivalent.
Prerequisite:
Prerequisite: ACC 310 or equivalent.
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3.00 Credits
The course focuses on financial performance analysis in the context of equity (share) valuation, with some attention given to credit analysis and the valuation of debt. Emphasis is placed on the persistence of earnings and the accounting choices made in financial statement preparation that affect earnings quality and comparisons. Prerequisites: ACC 311 or equivalent, and completion of M.B.A. background equivalents.
Prerequisite:
Prerequisites: ACC 311 or equivalent, and completion of M.B.A. background equivalents.
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3.00 Credits
Examination of the tax characteristics of various business entities, including the C and S corporation, partnerships, and limited liability companies. Topics covered include the tax consequences of forming, operating, and liquidating such business entities. Tax research and planning issues are also discussed. Course may not be taken for credit if student has received credit for ACC 318 or equivalent. Not available to M.S.T. students without permission of director of graduate programs. Prerequisite: ACC 212 or ACC 511 or equivalent.
Prerequisite:
Prerequisite: ACC 212 or ACC 511 or equivalent.
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3.00 Credits
Development of skills and knowledge related to integration of information technology in accounting and business with a focus on structured accounting data creation, storage, analytics, and reporting within and across organizations. Prerequisite: ACC 340 or equivalent.
Prerequisite:
Prerequisite: ACC 340 or equivalent.
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3.00 Credits
This course addresses accounting issues relevant to managers of a multinational company and global investors. Topics include translation of foreign currency financial statements, accounting for foreign exchange derivatives, international financial reporting standards, comparative financial reporting, and corporate governance systems. Prerequisite: ACC 310 or equivalent.
Prerequisite:
Prerequisite: ACC 310 or equivalent.
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3.00 Credits
This course covers the theory, concepts, and methodologies underlying business combinations and consolidations, interim reporting, accounting for partnerships, and governmental and not-for-profit accounting. Prerequisite: ACC 310 or equivalent.
Prerequisite:
Prerequisite: ACC 310 or equivalent.
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3.00 Credits
This course examines the conceptual underpinnings of accounting thought and how accounting relates to valuation theory and capital markets. The role of accounting information is addressed from the points of view of management, auditors, and investors. Additionally, selected topics are discussed. Prerequisites: ACC 613, ACC 616, and ACC 618. May be taken concurrently with any of these during the final semester.
Prerequisite:
Prerequisites: ACC 613, ACC 616, and ACC 618. May be taken concurrently with any of these during the final semester.
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3.00 Credits
Focuses on tools and techniques of tax research and the preparation of formal written communications common to tax practice. Emphasis on tax research methodology and skills in context of practical tax compliance and planning situations.
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3.00 Credits
Examines the federal income tax issues pertaining to the sale or exchange of property. Topics include like-kind exchanges, involuntary conversions, the disposition of a principal residence, the disposition of business assets, installment sales, unstated interest, and sale-leaseback transactions.
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3.00 Credits
Detailed analysis of the income taxation of corporations and their shareholders, including corporate formation, capital structure, dividends, and other nonliquidating distributions and stock redemptions. Also covered are subchapter S corporations and various penalties tax issues.
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