Accounting

• SMG AC 498: Directed Study: Accounting
  
• SMG AC 541: Advanced Accounting
  Examines accounting issues relating to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign-currency transactions and hedging exchange risk, translating foreign subsidiaries? local currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting.
• SMG AC 544: International Accounting
  Current international accounting regulations and practices are discussed. Focuses on the impact of international accounting regulations and practices upon multinational corporations' financial planning, their economic consequences, and international financial statement analysis. Additional discussions deal with joint ventures, foreign currency transactions and translation of foreign financial statements, international taxation, and international standards and organizations.
• SMG AC 555: Not-for-Profit Accounting
  Principles of accounting and reporting for nonprofit organizations and local government.
• SMG AC 565: Auditing
  Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply those concepts to audit and assurance services through financial statement audits.
• SMG AC 579: Principles of Income Taxation II
  Certain common and special Federal tax laws for individuals, partnerships, corporations, estates, trusts, and miscellaneous entities. Topics include income tax returns for partnerships, business corporations, special corporations, decedents, estates, and trusts. Survey coverage of corporate liquidations, pension and profit-sharing plans, IRS audits, and estate and gift taxes.

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