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.

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.

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

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.

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.

Examines representing, capturing, and reporting of information about events relevant to the operations of a business organization. The course also uses various data analytics approaches to analyze the efficiency, effectiveness, and control of business processes. Controls over business operations are examined from a number of different perspectives including COSO and CoBIT.