Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number. RCT May be be repeated. Max 4 cr. IND May be repeated. Max 12 cr.
Students participate in preparing and presenting discussion material.
A capstone course in accounting. A study of accounting theory and advanced issues in financial, managerial and governmental accounting. Introduction to the research methods used to analyze and evaluate tax issues. Federal income taxation of corporations, partnerships, and exempt entities. Emphasis is placed on planning techniques for minimizing estate and gift taxes.