| Autumn
Quarter |
ACCTG
530 Property Issues
Analyzes the taxable and tax-free acquisition and
disposition of assets, as well as capital gain and
loss provisions. |
ACCTG
533 Procedure
Investigates the myriad provisions that surround
the statute of limitations, penalties, interest, and
other dealings with the IRS. |
ACCTG
534 Corporations I
Examines the formation, operation, distribution,
and basic liquidation of corporate entities. |
ACCTG
539 Research
Reviews the fundamentals of tax code reading,
case law reading, and the individual tax formula;
teaches students how to identify issues, develop facts,
search for applicable tax laws, resolve issues, and
communicate results. |
ACCTG
541 & 550 Communications
Develop written and oral communication skills.
This module, which is linked with assignments in ACCTG
557, 535, and 538, runs throughout the year. (Registration
and program fee payment for this course occurs over two
quarters. Credit for both quarters is granted in spring
quarter. |
| Winter Quarter |
ACCTG
531 Timing Issues
Considers the integrity of the tax year, cash
and accrual methods, passive losses, the at-risk rules and other timing issues in taxation. |
ACCTG
535 Corporations II
Examines advanced topics in corporate transactions,
including planning problems. |
ACCTG
537 Conduits I
Deals with the formation, operation, and distribution
of partnerships and S corporations. |
|
ACCTG
547 Estate and Gift Taxation/Income Taxation of Trusts and Estates
Analyzes
the various provisions that make up the unified transfer
tax system. Analyzes the taxation of fiduciaries and their beneficiaries, distributable net income, and other distributions. |
| Spring Quarter |
ACCTG
536 Corporations III
Goes into more detail on such corporate issues as
reorganizations, carry over of attributes, and planning
problems. |
ACCTG
538 Conduits II
Deals with advanced issues regarding partnerships
and S corporations, including the analysis of limited
liability entities. |
ACCTG
541 Communications
Develop written and oral communication skills.
This module, which is linked with assignments in ACCTG
557, 535, and 538, runs throughout the year. (Registration
and the program fee payment for this course occurs over two
quarters. Credit for both quarters is granted in spring
quarter.) |
| ACCTG
543 Capstone Course |
ACCTG
550 Communications
Develop written and oral communication skills.
This module, which is linked with assignments in ACCTG
557, 535, and 538, runs throughout the year. (Registration
and the program fee payment for this course occurs over two
quarters. Credit for both quarters is granted in spring
quarter.) |
