Case studies will be used, and research in taxation will be emphasized. The course will be conducted in a seminar setting with group discussion accentuated. This course is a study of the concepts and principles that apply to the United States taxation of foreign income earned by U.S. taxpayers and U.S. income earned by foreign taxpayers. Students will learn to analyze and apply fundamental international tax concepts to situations likely to be encountered by businesses and individuals. The advanced study of selected topics in accountancy.
Course varies according to topic.
This course examines the types of accounting systems used by business enterprises. It includes in-depth examinations of database accounting systems including the analysis of information, database design and implementation, and the creation of applications. A comprehensive study of the recording of transactions by governmental units and the financial statements required by generally accepted accounting principles for governmental units. A study of auditing of business and non-business organizations. The topics include audit risk, audit procedures during the planning and performance phase of an audit, internal control concepts, ethics and the legal environment, statistical audit tools, types of audit reports, auditing standards, and the relationship of internal auditing to financial statement auditing.