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

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.

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.

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.

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.

Not available at this time

Not available at this time

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.