A consideration of advanced topics in management planning and control including cost behaviour determination, production planning, innovation in costing, cost allocations, variance analysis and performance evaluation for responsibility centres.
An advanced accounting course considering specific problems of accounting for the corporate entity, such as; business combinations, intercorporate investments, consolidated financial statements, accounting for foreign operations and foreign currency transactions and segment reporting.
An examination of the attest function in accounting including ethical, legal, and statutory influences in the development of auditing standards. Control structure and audit evidence are examined.
A review of accounting theory as a background for applying underlying concepts to current accounting problems, emphasizing current literature.
This course covers the basic principles in financial and managerial accounting as well as the use of accounting information in decision making. In the financial accounting section of the course, the conceptual framework of accounting, Generally Accepted Accounting Principles, financial statements, and financial statement analysis are covered. In the managerial portion of the course, cost behaviour, cost-volume profit relationships, budgeting, and the use of cost information in decision making are discussed.
Various topics in accounting are considered. They will vary depending upon the recent developments in the field and upon the research interests of the instructor. The topics to be included are announced at the time of the course offering.
This is the first of two introductory courses in Federal income tax law. This course explains the theoretical concepts behind specific provisions of the law and apply the law in practical problems and case settings. Additionally, this course teaches students how to interpret the law, taking into account the specific wording of the provisions and judicial decisions.
This is the second of two courses in Federal income tax law.