Introduction to the research methods used to analyze and evaluate tax issues. Federal income taxation of corporations, partnerships, and exempt entities. Emphasis is placed on planning techniques for minimizing estate and gift taxes. A survey course to cover legal issues for accounting students including contract and sales law, commercial paper, secured transactions, bankruptcy, property, partnership, corporations, securities regulation, theories of accountants' liability, wills, estates and trusts. Students will develop skills for researching accounting issues in accounting journals and other authoritative sources.
Emphasis is placed on issues involving the preparation and use of financial accounting information.
Students will develop a framework to enhance their ability to analyze financial accounting issues throughout their careers. Students will also write a research paper based on a review of the accounting literature. On Demand 3 cr. A continuation of ACCT 432. On Demand 1-3 cr.