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ACT550 - Advanced Income Taxation
Course Description
This course covers components of the Uniform CPA Examination Regulation (REG). The course is an in-depth study of advanced corporate, flow-through entities, not-for-profit entities, transfers, and trust taxation. Students will learn how corporations, partnerships, S corporations, and limited liability companies are taxed. Students will also explore the potential tax effects on not-for-profit entities. Gift and estate taxation, tax planning strategies, multi-jurisdictional taxation, and the IRS administrative procedures for entities will be examined. Recommended prerequisites: ACT406 or equivalent.
Credit Hours: 3
ACT560 - Accounting Ethics
Course Description
This course examines current ethical and professional standards required of accountants and Certified Public Accountants. It includes theories used to predict human behavior and applies these theories to the AICPA Code of Professional Conduct and other codes of accounting practice. Students will learn ethical reasoning, objectivity, independence, integrity, and professionalism and how these elements apply to real-world situations.
Credit Hours: 3
ACT506 - Advanced Accounting II
Course Description
This course advances a student's knowledge of various accounting principles included in the Uniform CPA Examination. Students will gain a complex understanding of mergers, acquisitions, and consolidations. Students will explore foreign currency concepts and reporting, derivatives accounting, hedge accounting, Regulation S-X and Regulation S-K reporting, and XBRL business reporting.
Credit Hours: 3
ACT510 - Forensic Accounting and Fraud Examination
Course Description
This course explores various types of fraud and methods to prevent and deter fraudulent occurrences in a financial environment. The course examines the motivations of fraud perpetrators and the ways to reduce, prevent, detect, and deter fraud. The course also covers fraud, theft act, concealment, and conversion investigation methods. The various ways organizations and victims of fraud can follow-up, litigate, and recover fraud losses will be covered.
Credit Hours: 3
