Accounting issues in partnership formation, reporting and liquidation. Advanced cost analysis and cost management with emphasis on modern performance measurement. Revenue variances, transfer pricing, and quantitative methods are examined. Other topics are derived from modern applications of cost accumulation systems in the United States and other countries. A study of selected issues in accounting for and taxation of international business and related effects on organizational and operating decisions.
All course work is updated to include the latest pronouncements of the various rule- making bodies.
Graduate Courses ACC 5000. Integration of accounting knowledge with other business and non-business disciplines is an important objective of this course. Student presentations are a major part of the course. This course is designed to provide students with a background in international accounting. Emphasis will be placed upon the fact that accounting is not just a doctrine that has been handed down from generation to generation, but is actually the product of the environment in which it is used.