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Course Criteria
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3.00 Credits
Methods and techniques of using accounting as an information system. The design, analysis, installation, and evaluation of a system, either manual or computer-based, will be covered. Topics will include accounting systems theory, design theory, accounting file structure, implementation, maintenance, and evaluation of the system. General ledger software and database programs will be discussed and used in the classroom. The use of the Internet and expert systems as they relate to accounting information will be included
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3.00 Credits
This course seeks to examine the various aspects of Public Interest Law. It will study public institutions and the phenomenon of bureaucracy in order to gain some understanding of the public law system. Emphasis will focus on the relationship of the government and its citizens with respect to a variety of specific areas of concern. Topics will include: Administrative Law: Civil Rights and Civil Liberties, Law and Education, Immigration Law, Consumer Protection, Environmental Law, Poverty Law, Disability Rights, Children and the Law, and International Human Rights.
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3.00 Credits
The course examines the Uniform Commercial Code, with particular emphasis on sales law, commercial paper, and the laws of secured transactions. Laws relating to bankruptcy, suretyship, as well as laws specifically applicable to accountants¿ professional responsibilities, including securities laws and corporate governance, will also be examined
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3.00 Credits
This course focuses on the taxation of the primary forms of business entities: sole proprietorship, corporations, including S corporations, and partnerships, including limited liability companies (LLCs). The decision process necessary to select a particular type of business entity as well as the tax advantages and disadvantages inherent in the operations, liquidation, and termination of these entities will be stressed. Emphasis is placed on tax planning, problem solving, and research.
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3.00 Credits
This course examines the law of state and local taxation with a particular emphasis on the Tax Laws of the State of New York. Income, Corporate Franchise, Inheritance, and Sales Taxes are studied where appropriate, distinguished from the rules of Federal Taxation that apply. Both Substantive and Procedural rules are studied. Problems of multi-state residence and taxation, related constitutional issues, and conflict of laws are studied. The course addresses ongoing compliance issues as well as tax dispute resolution mechanisms such as making and pleading disputes to the Tax Tribunal.
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3.00 Credits
This course focuses on the rules and regulations governing Estate and Gift Taxation and the administration of estates. Topics covered include the rules and regulations governing gifts and bequests, both from the standpoint of tax compliance and tax planning. The administrative rules governing probate administration are covered, as is the role of the accountant in the administrative process.
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3.00 Credits
The course focuses on accounting, financial reporting, and auditing relevant to governmental and not-for-profit entities. Financial information that is required internally by public officials and governmental and not-for-profit managers is discussed. The financial reporting standards covered are those of the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). Auditing standards set out in the ¿Yellow Book¿ issued by the General Accounting Office (GAO) and by the Office of Management and Budget (OMB) circulars of the Federal Office of Management and Budget are discussed. The ¿single audit¿ approach is covered. The foundation of accounting and reporting for governmental entities is developed in terms of public goods theories of governmental activities.
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3.00 Credits
CAPSTONE COURSE FOR RM PROG
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3.00 Credits
No course description available.
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