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Course Criteria
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1.00 Credits
As business transactions grow more complex and the pressure to collect tax revenue increases, the IRS is placing an intense focus on accelerating the recognition of taxable income and deferring the recognition of tax deductions. This course will review the historical development of tax accounting principles and how they are evolving in light of the complex business environment. Specific topics include the cash and accrual methods of tax accounting, tax rules governing the time value of money and the taxation of inventories.
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1.00 Credits
International Taxation begins with an overview of fundamental international taxation issues and then considers basic jurisdiction principles of U.S. tax law. Taxation of foreign taxpayers for U.S. activities is considered, with specific attention paid to taxing rules, source rules, the role of income tax treaties, and filing, withholding and reporting requirements. Taxation of U.S. taxpayers for foreign activities is also covered, with a focus on the foreign tax credit, inter-company pricing, and international tax-free transactions.
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1.00 Credits
This course is intended to provide the student with an introduction into the tax rules applicable to selected tax topics in the areas of international taxation and tax practice and procedure. International tax topics covered will include the foreign tax credit, the taxation of controlled foreign corporations, and the taxation of foreign branches of U.S. corporations. Tax practice and procedure topics covered will include the Internal Revenue Service examination process, the rules regarding the Internal Revenue Service statute of limitations, the applicability and calculation of various Internal Revenue Service penalties, and the calculation of Internal Revenue Service refund and deficiency interest.
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3.00 Credits
This specialized taxation course focuses on various issues of state and local taxation. Topics covered include multi-state nexus issues, apportionment and allocation, and consolidated and unitary issues. Next, an overview of sales tax is provided with further focus on multi-state sales tax. Specific issues of state tax law are also covered, including internet/electronic commerce real property issues, and person property taxation.
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3.00 Credits
This specialized taxation course focuses on various issues of state and local taxation. Topics covered include multi-state nexus issues, apportionment and allocation, and consolidated and unitary issues. Next, an overview of sales tax is provided with further focus on multi-state sales tax. Specific issues of state tax law are also covered, including internet/electronic commerce real property issues, and person property taxation.
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3.00 Credits
United States tax laws that apply to international individuals provide these taxpayers with advantages and disadvantages when compared to the typical U.S. citizen. This course will examine the advantages (e.g., treatment of exemptions, loss of deductions and/or credits) in the context of tax compliance, tax planning and tax strategies for an international individual. Students enrolled in this course will participate in the Tax Assistance Program counseling for taxpayers and aiding them in the tax compliance process or become involved in some other type of supervised field project involving foreign taxpayers.
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3.00 Credits
Acct IssuesBus Combinations
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3.00 Credits
Following a brief synthesis of the American legal system, Business Law Property and Negotiable Instruments reviews products liability and contract law, and then provides an in-depth study of commercial law, including the Uniform Commercial Code's Articles on Sales, Negotiable Instruments, Checks and Electronic Fund Transfers, Secured Transactions and Creditors Rights. Additional topics covered include bankruptcy law, real estate law, and business organizations, including sole proprietorships, partnerships, LLC, and corporations. The course also includes an emphasis on Critical Thinking in the Law.
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1.00 Credits
This course gives an overview of the consulting process, clients, strategies, values, the consulting market and the service-delivery process. This course includes an in-depth review of engagement cycles using a simulated case drawn from practice.
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3.00 Credits
The course is designed to raise students' level of awareness and ability to recognize ethical issues facing the accounting profession and accounting professionals. Course learning objectives include understanding key concepts, and improving students' skills of moral reasoning and ethical decision making.
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