Taxation of Business Entities Studies the federal tax law as it applies to corporations, partnerships, S corporations, and tax-exempt entities. Examines the effect of taxation on business decisions. Principles of Auditing A study of the auditor's attest function, emphasizing auditing standards and procedures, independence, legal responsibilities, codes of ethical conduct and evaluation of accounting systems and internal control. Seminar in Selected Topics Repeatable for credit with School of Accountancy consent. Professional Examinations Preps students for professional certification examinations in accounting, including the CPA, CMA, and CIA examinations.
Enrollments govern whether course is offered.
Registration for up to 6 semester hours is permitted. Credit for this courses doe not count for degree credit in the School of Accountancy or Barton School of Business. Financial Accounting A study of the basic structure of accounting, income determination, asset valuation, liability recognition, and accounting for ownership equity. Includes the interpretation and analysis of financial statements. Managerial Accounting Examines the use of accounting information to assist management in planning, analyzing, and implementing business decisions and activities.