In addition, the business events and transactions which influence taxable income for individuals are studied. A study of the role, design, characteristics, and function of accounting information systems. Auditing II Requires the preparation of audit working papers and reports, and a detailed audit practice case. A continuation of Tax Accounting I. Emphasis in this course will be on Federal Income Tax Laws for Partnerships, Fiduciaries and Corporations. A critical analysis of current accounting and reporting problems.
Emphasis is on both the theoretical and pragmatic aspects of accounting practices.