Requirements of the Securities and Exchange Commission are also explored. Other areas scrutinized are compilation and review, attestation engagements, statistical sampling and auditing in an electronic data processing environment. The case method is used in solving problems of a more complex nature. Taxation of Business Entities. The decision process necessary to select a particular type of business entity as well as the tax advantages and disadvantages inherent in the operations, liquidation and termination of these entities will be stressed.
Emphasis is placed on tax planning, problem solving and research.
Price and Distribution Theory. 2 hr plus conf. A one-semester course in microeconomic theory. Economics 715 Corporation Finance. The theory of investor and firm behavior in financial markets under uncertainty.