Specialized accounting topics with emphasis on consolidated statements. Three lecture hours, two lab hours. Income Tax for Individuals. Federal income tax laws and regulations applying to individuals. Three lecture hours, two lab hours.
Lab is optional unless scheduled for an exam.
Advanced Income Taxation. Federal income tax laws and regulations applying to partnerships, corporations, estates and trusts, and estate, gift and inheritance taxes. Three lecture hours, two lab hours. Internal Control and Auditing. Analysis of the accounting control systems and the independent auditor's examination of the system and other evidence as a basis for expressing an opinion on financial statements.