Approval of the department is required. Topics may include estates and trusts, home office and branch, SEC reporting and current developments in financial accounting. ACCT 312 and Senior standing or permission of instructor. Current methodologies for designing, auditing, and evaluating the storing, processing and retrieving of accounting information. Includes the solving of information system problems, case studies and computer exercises.
Emphasis is on quantitative techniques used in conjunction with accounting information.
Examines behavioral consequences of alternative planning control and decision making models. Includes depreciation, depletion, partnerships, corporations, especially taxed corporations, net operating losses, gift and estate taxes, and income tax research. Frequent reference to the Internal Revenue Code and Regulations. Considers selected and current accounting problems and issues. Students will research a problem and present results orally to the class and in writing.