Course Descriptions

An introduction to the Federal income tax system with emphasis on concepts and procedures applicable to all types of entities. (Fall)

Tax research techniques applicable to federal tax law affecting individuals, corporations and partnerships, including use of traditional and computerized tax services to solve tax problems. Emphasis on tax planning principles and related tax practice matters, including handling tax compliance issues and dealing with the Internal Revenue Service. (Fall)

This course examines the federal and state tax law applicable to corporations and their shareholders. The course covers tax compliance matters, strategies for minimizing tax liabilities and strategies for handling tax controversies. (Spring)

Tax law applicable to partnerships, Limited Liability Companies and S corporations, including tax compliance matters strategies for minimizing tax liabilities and strategies for handling tax controversies. (Fall)

Wealth transfer taxes and taxation of estates and trusts, including integration of these taxes and tax planning opportunities for minimizing tax liabilities. (Summer)

Tax strategies in all phases of business operations, including creation of the business, choice of the type of business entity, financing, operations, distributions to owners, expansion, reorganization and liquidation with emphasis on minimizing taxes and avoid tax traps. Analysis of business planning cases and completion of a comprehensive project with the results presented in both an oral and written report. (On demand)

This course covers topics in the area of taxation that go beyond the coverage in other existing courses by either addressing new tax issues or by delving more deeply into a tax topic. (On demand)

Documentation and evaluation of current accounting information systems, evaluation of potential new systems, to extract data from existing systems from analysis, and examination of emerging technologies which have potential uses in accounting information systems. (Fall)

Analysis of the accounting control systems and the independent auditor's examination of the system and other evidence as a basis for expressing an opinion on financial statements. (Spring)

Management's use of and need for accounting information, which is necessary for effective managerial decision-making. Emphasis is on understanding managerial accounting information, specifically its purpose, its effect on managerial behavior, and its use in formulating and implementing strategy. Topics include relevant information for activity and process decisions, and issues involved with management control system's design and operation. (Fall)

This course examines a wide variety of topics related to the general business environment and business concepts.  Topics to be addressed include corporate governance and control, information technology, managerial and cost accounting, economic concepts and analysis, strategic planning, financial management, and operations management.  (Spring)

Advanced concepts and practices in financial reporting with special emphasis on the use of accounting information in capital markets and accounting theory and research. In addition, the course will examine current topics and emerging issues in financial reporting. (Fall)

Advanced concepts and practices in financial reporting with special emphasis on business combinations, consolidated financial statements and financial reporting issues and practices for governmental and other not-for-profit entities. In addition, the course will examine current topics and emerging issues in financial reporting. (Spring)

Examination of accounting standards under International Financial Reporting Standards (IFRS). (Spring)

This course covers topics in the area of financial accounting and auditing that go beyond the coverage in other existing courses by either addressing new issues or by delving more deeply into a topic. (On demand)