 Faculty Association |
February 4, 1999 |
ITEM # 3- FA 99-03: Submitted by the Academic Programs Committee
COLLEGE OF BUSINESS ADMINISTRATION
Department of Accounting and Finance
98-201 APC 3 Master of Accountancy-Accounting Track
These changes relate to the AACSB requirement of a policy course and respond to feedback from the Accounting Advisory Board that more finance exposure for Accounting majors is desirable. The changes include: adding MAN 4720 as a final foundation prerequisite and increasing undergraduate prerequisites from 45 credit hours to 48 credit hours; replacing MAN 6726 (an elective option) with the opportunity to take an additional finance course. Total graduate program hours remain the same.
98-202 APC 3 Master of Accountancy- Taxation Track
These changes relate to the AACSB requirement of a policy course and respond to feedback from the Accounting Advisory Board that more finance exposure for Accounting majors is desirable. The changes include: adding MAN 4720 as a final foundation prerequisite, and dropping the current elective policy course, MAN 6726 (increasing undergraduate prerequisites from 45 credit hours to 48 credit hours); and replacing the menu of TAX electives with an open selection of 3 tax courses at the 6000 level.
98-203 APC 1 TAX 6XXX (3 cr) International Taxation
Survey of the "source rules"; withholding tax issues; controlled foreign corporations; Subpart F and IRC §956 income; the foreign tax credit regime; utilization of tax treaties and executive agreements in tax planning; and transfer pricing rules. In addition, there will be a brief focus on foreign tax regimes as they affect the local activities of U.S. taxpayers. Prerequisites: TAX 3011 or TAX 6105. This course will be an elective in the major.
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Modified: January 20, 1999
unter started 9/2/98