500

For graduate students only. This course examines the accounting principles and techniques involved in the creation and interpretation of external accounting financial statements.

For graduate students only. This course examines the accounting principles and techniques used by internal stakeholders to evaluate business performance and make short term decisions.

For undergraduates and graduates. This course is the second auditing course, focused on Statements on Standards for Attestation Engagements (SSAEs), the Statements on Standards for Accounting and Review Services (SSARSs), and the US and International Codes of Professional Conduct. 

ACC 541 covers accounting theory and regulations for governmental accounting. The course focuses on differences between governmental and private sector accounting, with an emphasis on the logic and techniques of fund accounting.

For graduate students only. ACC 553 examines taxation of entities including corporations, partnerships, S-corporations, limited liability companies, tax-exempt organizations, estates, and trusts. Legal, ethical and responsible tax practice conducted utilizing available technology is addressed. Students complete a volunteer tax clinic requiring some evening or weekend commitment.