A course designed for undergraduate accounting students who, through the Accounting Internship Director, have secured full-time, salaried, career-related positions under the supervision of a sponsoring employer. Enrollment in the course constitutes full-time status. Course may be taken on a pass-fail basis only and for no more than two consecutive semesters, repeated to a maximum of six credits.
This course examines the attest function in accounting. Emphasis is placed on audit standards and objectives, including the evaluation of internal control structures for the purpose of determining relevant auditing procedures.
A study of the federal income tax structure with emphasis upon the conceptual foundations of taxation relating to the three types of taxpayers. businesses, individuals, and estates and trusts.
Traditional and contemporary concepts and techniques that provide accounting information for management decision making at both strategic and operational levels. Topics include the costing of products and services; project and activity analysis; planning and control methods; and performance measurement.
A study of advanced topics in taxation, including corporate taxation, accounting for income taxes, and international tax.
A comprehensive study of financial accounting and reporting issues involving business combinations, partnerships, foreign currency transactions, not-for- profit accounting and other current accounting issues.
This course will cover the principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, and interviewing witnesses.
Readings, projects, lectures and/or discussion to illuminate current topics of special interest or concern in accounting. May be repeated to a maximum of twelve credits. May not be repeated under the same title.
Critical examination of accounting concepts and standards. Study of current problems and contemporary developments reflected in accounting literature and reports.
A critical examination of contemporary professional attestation theory and practice including a comprehensive review of AICPA audit case studies, statements on audit procedure, and their application in simulated business situations.
