2020 Spring Term
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This course introduces students to the principles of financial accounting, including the (1) basic accounting cycle (i.e., double-entry accounting), financial statements (i.e., income statement, statement of financial position, and statement of cash flows), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders' equity. Fundamental ratio and statement analysis techniques are also integrated.
FINANCIAL STATEMENT ANALYSIS
This course investigates the role and value of accounting information for users as they make business decisions. It includes a review of the generally accepted accounting principles and assumptions underlying the basic accounting model that generates the financial statements. The course focuses on interpreting and analyzing financial statements.
CORPORATE AND SPECIAL ENTITIES TAXATION
This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.
This course helps students to develop advanced research and writing skills within both the corporate and individual taxation context.
TAX RESEARCH, VOLUNTEER EXPERIENCE, AND PRACTICAL TAX LEARNING
This course helps students to develop advanced research and writing skills within both the corporate and individual taxation context. Students also apply preparation and reviewing skills onsite at the Volunteer Income Tax Clinic (VITA), so that the course also provides for a service-based learning component.
ACCOUNTING THEORY AND APPLIED RESEARCH
This course examines the relationship between decision theory (and decision makers) and accounting information, alternative measurement theories, and conceptual frameworks. In addition, students will (1) learn to use applied research tools and (2) to develop their communication skills to real-life accounting issues in a variety of accounting environments.
This course examines the international dimension of accounting and financial reporting for multinational enterprises. Topics include (a) the international standard-setting process, including convergence with US GAAP, (b) IFRS for recording transactions and preparing financial statements, (c) a detailed comparison of IFRS and US GAAP, and (d) accounting for the translation of financial statements and for changing prices.
READINGS AND RESEARCH IN ACCOUNTING
Student will examine professional practices and conduct applied research to an accounting problem. The course serves as the capstone experience and requires the successful completion of a course project.
PRACTICUM IN PROFESSIONAL ACCOUNTANCY
This course provides students, under the direction of a faculty advisor, the opportunity to apply their theoretical backgrounds in settings ranging from internships in accounting organizations to other approved activities related to the practice of professional accountancy. A learning contract will be developed by the faculty advisor, professional supervisor (if applicable), and student that clearly delineates the expectations and responsibilities.