551 Accounting Systems. Current developments in establishment of complete accounting systems and the application of principles to typical business organizations. Federal Taxes I . 557 International Accounting. Development of accounting systems and entrepreneurial practices in various countries, specific international financial reporting issues, international financial statement analysis, managerial accounting issues for global businesses including budgeting and control, and international taxation issues.
Course fulfills the Tennessee CPA requirements for a second course in auditing.
565 Accounting Theory. Analysis of propositions, axioms, theorems, controversial accounting concepts, authoritative statements, and research on accounting principles. 567 CPA Problems. Semiannual CPA examination problems of the American Institute of Certified Public Accountants are analyzed. 600 Survey of Accounting Principles.