A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Due to the complexities of modern tax laws and governmental regulations, as well as the need for adequate cost information by business firms, the demand for accountants remains high, in both the private and public sectors of the economy. Courses are offered to provide job entry skills and to prepare students to take the Uniform CPA Examination. A form of independent study which integrates classroom study with supervised work experience. The primary focus is upon the experience and skills learned.
Internships generally last no longer than a semester.
Interns are not employees of the sponsoring company. Techniques of interpreting accounting, financial, and statistical data for use in management decision-making. An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon the components of these statements and the limitations involved in their preparation. A continued in-depth study of published financial statements.