ACC 404 Senior Seminar in Accounting 3 credits A study of current literature, current accounting topics, and recent professional pronouncements through active participation, oral presentations, and a research paper. I 3 credits A study of the basic principles of federal income taxation as applied to individuals. A study of the basic principles of federal taxation emphasizing corporations, individuals, partnerships, estates, trusts, and gift taxes. Review and application of individual tax returns using computer software packages. ACC 408 New York State and City Taxation 2 credits A study of the basic principles of New York State and City taxation emphasizing corporations, individuals, partnerships, estate trusts, gift, and sales taxes.
Special emphasis is given to the differences between the federal and state taxes.
ACC 409 Internal Auditing 3 credits Provides the tools and techniques needed to enter the corporate internal audit department. Included are the standards and components of internal auditing, report writing, computer control and audit, operational auditing, and the major differences between external and internal auditing.