A study of federal income tax laws as applied to partnerships, corporations, and fiduciaries. Prerequisite: 211.

This course examines accounting principles at an advanced level. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for subsidiaries in foreign nations, segment reporting, partnership accounting, and government accounting. Prerequisites: 211, 312.

Discussion of concepts, procedures, ethics, conflicts of interest, responsibilities, and liabilities of auditing, including working paper preparation. Prerequisite: 211.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Experiential Learning: Internship (12 Credits) Non-classroom experiences in the field of business. Placements are generally off-campus, and may be full-or part-time, and with or without pay. Credit for experiences must be sought prior to occurrence, and learning contracts must be submitted before the end of the first week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with junior standing or higher. May be repeated for credit. Graded CR/NC.

Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to the academic policy section for independent study policy. A written learning contract must be on file in the Office of the Registrar by the end of the first week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to the academic policy section for independent study policy. A written learning contract must be on file in the Office of the Registrar by the end of the first week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography.

Generally Accepted Accounting Principles (GAAP) as applied to the income and financial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: ACCT 211.

A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash flow analysis. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: 211.