ACC 330: Advanced Accounting

EA comprehensive analysis and review of advanced accounting topics relating to various levels of inter-company corporate investments, this course includes the accounting related to acquisitions, mergers and consolidations, and the applicable financial reporting required for domestic, international, and multi-national corporations. Additional topics include partnership formation and dissolution, and the admission and retirement of partners and their partnership interests, and the financial reporting regulations of the Securities and Exchange Commission.

ACC 326: Tax Planning

This course considers the application of taxes as a component of decision-making for individuals and businesses. Taxes can have a significant impact on the viability of a number of personal finance and business decisions. The importance of management’s consideration of tax laws in decision-making, examining the tax consequences of prospective business decisions and responsive strategies is stressed. While the focus is on Federal taxes, state tax implications are also studied, including multi-state tax planning. Prerequisites: ACC 206 Intermediate Accounting II, ACC 322 Taxes II