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.

Interpretation and use of accounting data for planning, controlling and decision making by accountants. Topics include job order, process and activities-based costing, routine and non-routine decisions, policy decisions, long-range planning, standard cost systems, and quality improvement concepts. Prerequisite: 211.

This course examines the nature of accounting information systems. It looks at the integration of accounting systems, inventory systems, sales analysis systems, and internal control in the financial operations of a business. Prerequisite: 211.

A study of federal income tax laws as applied to individuals. Prerequisite: 211.

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