600

Each offering of this course may be a different topic in Accounting. Past topics and descriptions include; Capstone in Financial Accounting: The consolidation of the information obtained in all of the accounting courses - bringing together the disparate pieces into one culminating event. Estate and Gift Planning: A study of the methods to preserve family and institutional wealth through proper planning. Particular attention will be given to estate and gift taxes associated with the distribution of wealth.

A study of the unique accounting standards applicable to non-profit entities, including state and local governments. Topics covered include fund accounting, the appropriation process, and program budgeting.

Partnership and corporate problems involving consignments, installments, liquidations, consolidations, estates, agencies, and branches.

Procedures and standards of public accountants. Emphasis on auditor’s working papers and submission of audit statements.

This internship program provides an opportunity for students to participate in a learning experience away from the traditional classroom. Students will be placed with local organizations so they may participate with the managerial and financial reporting processes. Students will observe and apply in practice the concepts and theories learned in the classroom. The student will be under the direct supervision of an officer of the cooperating organization and progress will be monitored by the department’s internship coordinator.