Focus is on cost-benefit analysis for evaluating potential value-added results from planning, organizing, and controlling a firm's accounting information. Provides a user-oriented understanding of how accounting information should be managed to ensure its availability on a timely and relevant basis for decision making. The course includes discussions of system controls, transaction processing, business cycles, and issues related to development and installation of automated accounting systems.Ī524 Managing Accounting Information for Decision Making (3 cr.) P: A201. Tax aspects of the formation, operation, liquidation, and termination of partnerships and limited liability companies.Ī523 Business Information Systems (3 cr.) An overview of accountaing systems and their existence within businesses. Also includes an examination of the income taxation of estates and trusts.Ī522 Federal Taxation of Partnerships and Partners (3 cr.) P: A515. Normally A551 Tax Research is taken concurrently with A515.Ī516 Federal Estate and Gift Taxation (3 cr.) Tax treatment of wealth transfers at death (the estate tax) and during lifetime (the gift tax), with emphasis on estate planning.
In addition, a portion of the course is devoted to tax research, enabling students to appreciate the sources of tax law such as the Internal Revenue Code, Regulations, administrative pronouncements, and case law. Moreover, it should be emphasized that many of the basic tax rules examined apply to all entities. While the course primarily focuses on the income taxation of individuals, the basic treatment of other entities is considered, including the taxation of corporations, partnerships, limited liability companies, trusts and estates. The course provides an overview of the following elements of the tax computation: gross income, deductions, credits, property, transactions, alternative minimum tax, employment taxes, and an overview of the estate and gift tax. The goal of this course is to introduce students to the federal income tax law of the U.S. Focus is on the income taxation of individuals and tax planning for individuals. Includes intermediate theory and problems, asset valuation, and income measurement, preparation and analysis of financial statements.Ī515 Federal Income Taxes (3 cr.) Introduction to federal income taxation. DegreeĪ510 Financial Accounting Theory and Practice I (3 cr.) An intermediate financial accounting course emphasizing financial statement preparation and analysis. Prerequisites: Credit Not Given toward M.B.A.
Kelley School of BusinessIndianapolis 2005-2007 Graduate Bulletin: Evening Master of Business Administration (M.B.A.) CoursesĮvening Master of Business Administration (M.B.A.) Courses
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