Theory and practice of the examination of financal statements for the purpose of establishing and expressing an opinion as to their reliability. Includes statistical sampling techniques and the auditor's legl liablility. This course will be effective Spring 2000. ACC 4740 Independent Study. Intensive investigation of a topic under the supervision of an instructor.
Enrollment is by application.
Governmental and Non-profit Accounting. Topics include fund accounting characteristics, budgets, cost accounting systems, and financial statement analysis. This course will become effective Spring 2000. A continuation of ACC 4400, with emphasis on underlying principles and concepts in the federal income tax laws and the tax consequences of alternatives. Emphasis on corporation, partnership, and fiduciary tax problems.