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Course Criteria
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3.00 Credits
The study and research of the federal income taxation as applied to individuals. The concepts required to determine an individual's tax liability which consists of: filing status, exemptions, gross income, exclusions, deductions and credits are presented. Prerequisites: AC171 and AC172. 3 credits.
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3.00 Credits
The study and research of the federal income taxation of corporations and partnerships and their shareholders and partners. The tax issues and consequence of: formation, current and liquidating distributions, and the determination of taxable or flow-through income are presented. Prerequisite: AC471. 3 credits.
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3.00 Credits
An examination of the accouting used by governmental and not-for-profit organizations. Covers such topics as governmental budgets, use of encumbrances, the five Governmental Funds, the two Proprietary Funds, the Fiduciary Funds, the General Fixed Asset Group of Accounts, the General Long-Term Debt Group of Accounts, and related research. Stress placed on the absence of a profit motive and accountability or stewardship of resources entrusted to public officials. Prerequisites: AC272; AC273. 3 credits.
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3.00 Credits
Covers basic accounting theory and practice with special emphasis on the concepts underlying income determination and preparation of the statements of financial position. Topics include transaction analysis, revenue and expense recognition, accounting for merchandising, manufacturing, cost operations, depreciation, inventories, statement analysis, stockholders' equity, transactions, fund statement and capital budgeting. This course is waived for the student who has completed six credits of undergraduate accouting with a grade of "B" or better. Offered in late spring or summer semesters. This course is not open to undergraduate students with majors in the School of Business.
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3.00 Credits
An analysis and research of accounting theory applicable to the form and content of general-purpose corporate financial statements. The elements of cash, trading securities, receivables, inventory, fixed assets and related measurement of income issues are presented. The Opinions of the APB and Statements and Concepts of the FASB are emphasized. Prerequisites: AC501. This course is not available to students who have an equivalent undergraduate course.
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3.00 Credits
Continuation of AC608. Emphasis is on the elements of intangible assets, current liabilities, long-term investments and debt, deferred tax, stockholders equity, and the statement of cash flows. The Opinions of the APB and Statements and Concepts of the FASB are emphasized. Prerequisites: AC608. This course is not available to students who have had an equivalent undergraduate course.
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3.00 Credits
Provides an in-depth study of finanical statement fraud (i.e., fraudulent reporting by owner or top management to outside users of financial statements); internal fraud (i.e., fraud schemes perpetuated by employees); forensic accounting; and the relationship and application of financial facts to legal problems. Prerequisite: AC501. This course is not available to students who have had an equivalent undergraduate course.
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3.00 Credits
Coverage of selected advanced matters, including mergers, acquisitions, and consolidated entities using purchase and pooling methods, partnerships, installment sales and FASB pronouncements on these and related topics. Prerequisite: AC609. This course is not available to students who have had an equivalent undergraduate course.
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3.00 Credits
Generally accepted accounting principles and reporting practices vary significantly throughout the world. This course will look at history, environmental and legal issues that contribute to these differences. Contemporary issues that will change over time will be addressed including how management of related entities deal with issues arising from the use of differing currencies, systems and procedures in local reporting, budgeting and incentives. Emphasis will be on issues that effect managment decision making by executives of multi-national companies. Prerequisite: AC602. Offered Spring semester.
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3.00 Credits
An introduction to the field of physical anthropology. The course begins with a historical overview of evolutionary theory and its impact. The human skeleton, primate behavior, the fossil record and contemporary debates within physical anthropology are explored. The course also examines the politics of race and popular culture as they pertain to physical anthropology. 3 hours lecture, one semester; 3 credits. No prerequisite.
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