Emphasis is placed upon ratio and trend analysis for the detection and interpretation of problem areas of the business. A term paper requires the qualitative and quantitative analysis of a published financial statement. The course focuses on the various governmental funds and group of accounts in these public entities. Attention is also given to other non-profit organizations such as colleges and hospitals. The course will draw heavily on material from the accounting practice and theory sections of the uniform CPA examination.
Special attention is given to significant current issues in financial, tax, and cost accounting.
These internships are planned programs of research observations, study, and participation in selected organizations. They are designed to enrich classroom study with hands-on practical experience.