International Accounting 3 credits Seminar on selected topics in international accounting. Combines lectures and visits to local organizations. Requires junior status and a grade of C or better in ACCT 315. Research and Planning 3 credits Introduction to tax research and corporate and partnership tax laws. Introduces research tools useful for analyzing tax issues.
Student uses acquired skills to explore corporate and partnership taxation concepts.
ACCT 415 Advanced Accounting 3 credits Introduction to branch accounting, consolidations, partnerships, fund accounting for state and local governments, and accounting for international transactions. Other relevant topics may also be covered. Requires senior status and a grade of C or better in ACCT 316. Auditing 3 credits An introduction to the standards and procedures underlying contemporary auditing. Topics include ethics, legal liability, internal control, audit evidence, audit reports, statistical sampling, the audit of computerized systems, operational auditing, other engagements and services.