BA 796 - Advanced Public Accounting I

Semester Hours: 3

This course is one of three courses involving intensive and comprehensive study of accounting principles, concepts, and practices and their application to subjects and topics normally dealt with by practicing public accountants. The course addresses the Regulation section of the CPA examination. The basic pedagogy for this course is the widely respected Wiley CPA self-study program. This course, however, entails much more in that it involves case studies, directed participation in classroom discussions based on extensive readings of accounting in pertinent literature, and periodic examinations. The course content includes a full array of advanced topics including taxation for individuals, sole proprietorships, partnerships, corporations, S corporations, C corporations, estates, and trusts. Also covered are the Sarbanes-Oxley Act of 2002, contracts, sales, commercial paper, real property, agency, bankruptcy, property insurance, and CPA legal liability.

Pre-requisites: completion of an undergraduate degree with a major in accounting, or its equivalent in terms of specific courses, or instructor consent.