Acct 4391 Field Study in Accounting. The field study is a supervised, employer-site learning experience. In this experience, students have the opportunity to apply accounting skills in a professional setting. Students must consult with the instructor or with the Undergraduate Program Coordinator before registering to determine whether their employment or internship experiences will qualify for credit. This course introduces students to the federal tax concepts applicable to sole proprietorships, partnerships, corporations, estates, and trusts.
Emphasis is placed on differences between tax and financial ac-counting concepts.
In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research. This course develops students' knowledge of auditing, attest and assurance services in traditional and ebusiness environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity and methods of verification.