Students will also work with a computerized accounting software program. A study of stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows, and full disclosure in financial accounting. On Demand 1 cr. SEM 1 Maximum 4 cr. Junior standing and as determined for each offering.
Students participate in preparing and presenting discussion material.
Theory and practice of financial auditing. Analysis of the way in which federal income taxes impact financial decisions. A study of the accounting principles and financial reporting unique to state and local governments. On Demand 3 cr. On Demand 1 - 3 cr.