This course is not open to accounting majors. I, II, S Intermediate discussion of contemporary accounting theory and practice emphasizing functions, nature, and limitations of accounting as expressed in professional pronouncements. I, II, S Techniques of cost determination. Uses and significance of cost data for management. I, II, S In-depth study of the theory and concepts of accounting with emphasis on corporations and analysis and interpretation of accounting data.
Material covered includes relevant professional pronouncements.
An overview of accounting issues faced by multinational firms. Course will focus on the challenges accountants and managers face when organizations produce, market or provide services in foreign cultures. I, S Introductory course in Federal income taxation. Emphasis is on technical rules, underlying theory and applications with primary coverage of the concepts of income, deductions, tax entities, and property transactions. A tax-planning approach is integrated throughout the course, and tax research methodology is covered.