Addresses formation, distribution, combination, and liquidation issues. AC 643 International Accounting A comparative analysis of the accounting principles. Concepts, and reporting practices in the global community. Also addresses foreign currency gains and losses and financial statement translation relevant to multinational companies. Accounting Residency Selected students will work full-time in accounting based positions that will foster professional growth and maturity.
Emphasis is on budgetary and fund accounting.
AC 677 Tax Planning and Research A systematic approach to solving tax problems including the critical role of facts, the methodology of locating appropriate authority, and the communication of research finding. AC 678 Seminar in Valuation Explores the theory and principles of valuation science with specific application to the valuation of closely-held business. Normally taught in summer term. AC 679 Financial Statement Analysis Examines the components of financial statements from a user's perspective. Emphasis is placed on assessment of the impact of accounting choices on investment and lending decisions.