Undergraduate Catalog 2024-2025 | Page 263

ACC-316
Investment and Business Taxation
A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations , partnerships and S corporations .
ACC-317
Accounting Information Systems
Principals involved in establishing an accounting information system included are source documents , internal control , and the interfaces needed for managerial control of the business . The integration of managerial accounting , information needs with the design and implementation of systems is studied .
ACC-405
Advanced Accounting
This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses . Included are GAAP accounting , business combinations , government accounting , foreign currency translation and derivatives .
3.00 Take ACC ( Require
3.00 Take ACC Previous
3.00 Take ACC Previous
ACC-406
Auditing
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor for both public and privately owned businesses . The course also applies many of the same auditing techniques to discover fraud , through the use of case studies , exploring the moral and ethical problems and issues of the accountant in auditing and detecting fraud .
3.00