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.

A study of financial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include financial accounting terminology, recording of business financial transactions, and the accounting cycle and record-keeping requirements.

Interpretation and use of accounting data for planning and control by management personnel. Topics include the terminology of managerial accounting, strategic cost management, budgeting, variance analysis, and the use of accounting concepts with computer spreadsheets. 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 and sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.