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Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor. Emphasizes personal tax burden minimization and preparation of personal tax returns. Presents an overview of the United States criminal justice system; introduces the major system components: law enforcement, judiciary, and corrections.
Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users.Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.Explains the generation and limitations of data, techniques for analyzing the flow of a business's funds, and the methods of selecting and interpreting financial ratios.Also, covers recent developments in e-commerce and consumer fraud and the legal options for victims of fraud. [view & print course content summary] ACC 241 Auditing I 3 cr.Presents techniques of investigating, interpreting, and appraising accounting records and assertions.