Provides an introduction to the US Air Force and US Space Force, hopefully encouraging students to pursue a career or at least seek additional information to be better informed about the role of the Department of the Air Force. The course allows students to examine general aspects of the military, leadership, benefits, and opportunities for commissioned officers. The course also lays the foundation for becoming a member of the Armed Forces by outlining our heritage and values. All textbooks and special reference materials are supplied by the department.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

This course will provide a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting.

Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes.

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 322 or equivalent.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: MANAGMNT 260.

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 322 or equivalent.

Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes.