Application of accounting theory to specialized accounting areas including accounting for equity investments and for business combinations, preparation of consolidated financial statements, accounting for the effects of foreign currency exchange rate fluctuations, and accounting for non-profit organizations. Managerial I. 4 hours. Emphasis is upon utilization of cost data in planning and controlling activities. Internal and external data are woven into the planning models. Auditing I. 4 hours.
Emphasis is placed on statistical sampling and auditing computerized systems.
An overview of SEC regulations is provided. Systems I. 4 hours. Electronic data processing, software applications, file maintenance data structure, transactions flow, systems analysis, and systems control. Tax I. 4 hours. A basic federal income tax course, involving a study of history and background, general concepts of taxation, income, deductions, and federal income taxation primarily relating to individuals.