Approval of the chairperson. Accounting for hospitals, colleges, universities, and other nonprofit organizations is also covered. Required for student planning to take the CPA examination. Other topics include the audit environment, the audit process and the audit report. A review of complex accounting areas including, but not limited to, business combinations and consolidations, partnership accounting, and international accounting.
Emphasis is placed on the internal controls in the system.
Both manual and EDP systems will be examined. Required for students planning to take the CPA examination. An organized review of financial, managerial and tax accounting, government and not for profits, auditing and business law concepts using previous examination questions in order to prepare for taking the CPA examination. Some emphasis on developing exam-taking skills.