Featured Courses

Auditing I

The selection, scope and application of auditing standards and procedures in examination of business accounts. The role of management, the independent public accountant, and the internal auditor in the examination of evidential matter and the internal control system. The ethics and legal responsibilities of the accounting profession. The course includes a study of auditing and the public accounting profession as they relate to the contemporary business environment. The course also covers the study and evaluation of internal control, both from a conceptual point of view and from a practical viewpoint.

Cost and Budget Control

A study of the planning and control functions of a business enterprise. It investigates the decision-making implications of the elements of cost and revenue in the manufacturing process. In addition, consideration is given to the interaction of material, labor, and overhead in both process and job order cost systems The impact of standard cost procedures, utilizing predetermined rates and variance analysis as well as other established and experimental cost techniques on inventory valuation, income determination and performance evaluation are also investigated.

Federal Income Taxation

The theory and application of the Internal Revenue Code and Regulations with emphasis on individual taxation.  Topics covered in this course include a brief history of U.S. taxation, determination of individual tax, gross income inclusions and exclusions, capital gains and losses, depreciation and types of losses, employee expenses and itemized deductions.