A study of selected topics in the Internal Revenue Code and Regulations, with emphasis on tax accounting and research. Estate and gift taxes and an introduction to tax planning are included. The course integrates computer-based systems concepts and techniques with accounting information processes and considers use of system principles and practices in the analysis and design of accounting information systems. Basic Accounting for Managerial and Financial Control. Study of the fundamentals of financial accounting.
Attention is given to the interpretation and uses of information contained in financial statements.
AC 512 Advanced Accounting Problems. A series of problems in accounting for the formation, operation, expansion, contraction, and dissolution of business entities. Study of the principles, aims, applications, and present limitations of accounting and an analysis of management's use of accounting information. AC 522 Contemporary Developments in Accounting Theory. The recent growth of accounting theory, as influenced by regulatory agencies, economic conditions, and professional accounting organizations.