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BEC exam Dumps Source : CPA industry Environment and Concepts

Test Code : BEC
Test name : CPA industry Environment and Concepts
Vendor name : AICPA
: 530 existent Questions

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AICPA CPA industry Environment and

Influential women in Accounting: AICPA recognizes inventive Accounting Educators | killexams.com existent Questions and Pass4sure dumps

The American Institute of CPAs (AICPA) prior this month introduced the winners of the 2018 positive gaining knowledge of thoughts (ELS) Awards, given each year to faculty and university educators who advance enjoyable and useful teaching tools for introductory, upper division, and graduate courses.

“The accounting occupation depends on inventive educators to cultivate its next generation of leaders and problem-solvers,” spoke of Yvonne Hinson, CPA, CGMA, tutorial in home, affiliation of exotic certified skilled Accountants. “These awards admire professors for discovering current and inventive how to school and hearten college students.”

The AICPA Pre-Certification training executive Committee’s teaching Innovation project drive selected the winners and honorable mentions on the American Accounting affiliation’s beneficial researching recommendations poster classes in August 2018 in country wide Harbor, MD.

BEA SANDERS/AICPA educating INNOVATION AWARD

The 2018 Bea Sanders/AICPA educating Innovation Award for imaginative educating practices within the first accounting sequence (1st and 2nd year reports) became given to Markus Ahrens of St. Louis community college and Cathy J. Scott of Navarro school, who's at present educating at institution of North Texas - Dallas.

The group’s submission, “The educating and gaining knowledge of Toolbox,” is a domain they developed in 2015 for sharing technological resources, together with hardware, application, and apps, in addition to pedagogical strategies, amongst accounting educators. “Markus and Cathy accept as true with that technology used in courses with no purpose, is just leisure,” Ahrens and Scott wrote of their submission. The toolbox is a free aid.

Honorable mention for this award went to Wendy Tietz of Kent condition university and Tracie Miller Nobles of Austin community college for his or her submission, “information Analytics in Introductory Accounting.”

GEORGE KRULL/provide THORNTON educating INNOVATION AWARD

The winners of the 2018 George Krull/ vouchsafe Thornton instructing Innovation Award for imaginitive teaching in junior-and senior-stage accounting courses are Lynnan Mocek and Veronica Paz of Indiana school of Pennsylvania, for “display & tell: Infographics to hold and sustain Engagement.” This mission contains the introduction of infographics and infographic templates, that are then shared on-line with different educators at www. AccountingTeachingTools.com.

MARK CHAIN/FEDERATION OF schools OF ACCOUNTANCY educating INNOVATION AWARD

The 2018 brand Chain/FSA teaching Innovation Award for creative graduatelevel accounting teaching practices went to Brigitte W. Muehlmann, Virginia E. Soybel, and Robert M. Turner of Babson college. Their submission changed into, “Sustainability at Interface, Inc.: applying the qualitative characteristics of positive economic assistance to environmental, social and governance (ESG) aspect records.” college students engaged in this venture deem a corporation called “Interface, Inc.” with $250 million in debt to refinance, and labor to answer the query, “should silent the company’s executive group refinance the usage of a debt instrument with an activity fee it is linked to nine environmental, social and corporate governance (ESG) components?”

each winner or team could fill a random to participate their labor at next year’s American Accounting association annual assembly to subsist held in San Francisco.

“The AICPA appreciates the AAA granting these educators a platform for providing their exciting ideas. The FSA and furnish Thornton also continue to advocate abet the dissemination of imaginative ideas about the way to train accounting college students,” talked about Steve Matzke, affiliation of international licensed expert Accountants director of college and school initiatives.

additionally, winners will receive $5,000 and a plaque (honorable mentions will obtain $500). The materials from the submissions will subsist posted to the AICPA Accounting Professors’ Curriculum tool, alongside past winners. The Curriculum useful resource presents accounting curricula for individuals engaged in teaching or learning in regards to the profession. entry to the device is proscribed to AICPA contributors.

extra suggestions about the AICPA educator awards, including submission standards, can subsist discovered at AICPA.org

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SMBs travel The Chasm Of Accounting Innovation | killexams.com existent Questions and Pass4sure dumps

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Small company (SMB) adoption of know-how may also subsist a technique replete of becoming pains and friction aspects, because of the can impregnate and disruption linked to integrating a brand current know-how. those challenges fill made SMBs notoriously expertise-antagonistic, although it may subsist an unfair characterization, mainly due to the fact the influx of petite industry FinTech innovation in recent years.

probably the most frequent goals for innovators is the accounting house, where industry strategies palpate on a number of points of an accustomed business, from bills receivable and payable to money forecasting and monetary approach development. Accounting is at the core of probably the most most chopping-facet technologies, together with robotics procedure automation (RPA), ersatz intelligence (AI), desktop studying and extra, said Erik Asgeirsson, president and chief govt officer of CPA.com, and Lawson Carmichael, chief working officer of the affiliation of international certified expert Accountants (AICPA).

Positioning themselves on the core of petite company accounting innovation, the CPA.com and AICPA lately subsidized their second annual startup accelerator, opting for three startups within the SMB accounting market that exploit particular throe facets via technology. The winners embrace bot-enabled accounting automation company Gappify, accounting communications platform customer Hub and cash movement forecasting company Dryrun. in keeping with Asgeirsson and Carmichael, the companies illustrate the broader ambiance of innovation that the SMB accounting house enjoys nowadays.

“expertise is changing the result of accounting and finance,” Asgeirsson referred to in an interview with PYMNTS. “And lots of the innovation is coming at the early stage.”

Startups are sometimes well-located to Make consume of expertise to address the greatest considerations of petite enterprise accounting as a result of they are petite organizations themselves, he noted, experiencing these throe aspects firsthand.

“The wealth of talent and innovation that’s going on in any respect edges of the career is basically reasonably fantastic,” introduced Carmichael. “The smaller-company side of innovation is hardy and alive.”

Adoption of cloud accounting is, certainly, on the rise, with FloQast data currently discovering that 79 percent of accountants fill adopted as a minimum one variety of cloud-based mostly fiscal utility. This has introduced a brand current dynamic for the petite company accountant.

whereas the industry has shifted from situation that automation and know-how will supersede human talent, to concern in regards to the means amongst accountants to step up to a current position for SMBs, Asgeirsson mentioned the paradigm shift is a chance. nowadays, expertise permits CPAs the probability to step into the function of “depended on advisor,” he pointed out, and it’s a change that couldn't fill happened with out the migration of accounting to the cloud.

“there is a collaboration between the company and [its] trusted advisor during the cloud,” he noted. “That was not workable when total information resided in a petite enterprise’ server latitude or on [its] computer.”

Crossing The Chasm

in keeping with Asgeirsson, the cloud’s skill to solidify itself as a current ordinary in petite enterprise accounting has enabled SMBs accustomed to pass the chasm from expertise adoption struggles to technology adoption alternatives — total thanks to the cloud.

“In the us, they fill millions of groups using cloud accounting, using cloud-primarily based payroll techniques, cloud-based mostly bill payment methods, so that they fill made that first broad step,” he noted. “Now, adopting the subsequent answer that integrates into [cloud platforms] is becoming a friendly deal easier.”

The cloud has decreased obstacles to link distinct structures together, and for developers to interlard current elements and performance into cloud accounting tools, he persevered. For petite companies, the challenge now could subsist designing and realizing a enterprise strategy to Make a determination what performance they requisite — and, in lots of cases, collaborate with a third birthday celebration to behave on that method.

Small industry FinTech innovation continues to accelerate up, making it less demanding than it became a decade in the past for entrepreneurs to adopt refined options as soon as reserved for the biggest enterprises. Yet, that does not guarantee specific adoption and penetration of the current solutions coming into the market.

Carmichael explained that the industry fill to focus on what he referred to as “useful innovation” to tackle key challenges that can also subsist solved for enterprise owners. For the industry homeowners themselves, there requisite to subsist a strategic map centered to establish which options are essential, and to attach in compel that device. He described that procedure because the “three I’s: isolate, incubate and integrate.”

“know-how isn’t the answer in and of itself, however technology is enabling [and] empowering these enterprises to adapt the company model, and evolve the working model,” he spoke of.

Even within the remaining two to three years, Carmichael brought, the petite industry accounting house has viewed a “tipping aspect” it is riding greater dramatic trade. It’s now not only promoting further innovation among accounting expertise builders, but it’s changed the style petite enterprise house owners believe about know-how.

At a simultaneous trade panel, Carmichael recalled, one CEO participant observed the theme of adopting know-how changed into one in every of his proper-5 priorities.

“It’s not a question of ‘do I requisite to exchange?'” he defined. “It’s ‘how fast? Am I relocating too sluggish? How can i tide faster?'”

The acceleration of petite enterprise FinTech innovation, chiefly within the accounting sphere, is empowering that shift in frame of intelligence for industry leaders, he added.

——————————–

newest Insights: 

Our information and analytics group has developed a brace of inventive methodologies and frameworks that measure and benchmark the innovation that’s reshaping the funds and commerce ecosystem. check out the February 2019 PYMNTS Digital Fraud Tracker file

accountants, aicpa, B2B, B2B payments, CPA, FinTech, Innovation, news, SMB accounting, SMB finance, expertise adoption

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MRO Completes SOC 2 class II Audit of privacy and safety Controls | killexams.com existent Questions and Pass4sure dumps

NORRISTOWN, Pa., Feb. 20, 2019 /PRNewswire/ -- MRO, a leader within the relaxed, compliant and productive alternate of blanketed fitness suggestions (PHI), introduced today it successfully accomplished an AICPA carrier company exploit 2 (SOC 2) category II audit in December 2018, demonstrating compliance to strict counsel privateness and security necessities. The audit became performed through unbiased auditor Meditology functions, LLC, an tips protection consulting industry focused solely on serving the healthcare business.

MRO empowers healthcare organizations with proven, enterprise-wide solutions for the secure, compliant and efficient exchange of Protected Health Information (PHI). These solutions  embrace a suite of PHI disclosure management services comprised of Release of Information, government and commercial payer audit management and accounting of disclosures. MRO's technology-driven services reduce the risk of  indelicate disclosure of PHI, ensure unmatched accuracy and enhance turnaround times.

The audit document covers MRO's production amenities, company approaches and flagship ROI on-line® PHI disclosure administration platform that's applied in over 8,500 healthcare providers across the U.S.  results of the audit determine that MRO's policies and techniques satisfactorily protect customer facts and completely meet stringent SOC 2 specifications. 

The SOC 2 framework contains five key sections, forming a set of criteria referred to as the fill confidence services ideas:

  • safety of the carrier issuer's device
  • Processing integrity of this system
  • Availability of this device
  • privacy of private counsel that the carrier company collects, retains, makes consume of, discloses and disposes for person entities
  • Confidentiality of the tips that the provider provider's gadget techniques or continues for user entities
  • "The a success completion of this audit engagement, without deviation, demonstrates MRO's ongoing dedication to preserving positive controls and tactics for security, availability of their operations, and the coping with of client statistics," mentioned Anthony Murray, vp of suggestions know-how and ISSO for MRO. "This exterior audit provides their purchasers with an improved layer of believe and self assurance in MRO's elementary operations and repair birth."

    The reporting age for MRO's SOC 2 class II audit turned into August 1, 2018 to October 31, 2018. This success follows MRO's HITRUST CSF® certification earned in March 2018.

    About MROMRO, the KLAS-rated #1 issuer of free up of suggestions (ROI) solutions due to the fact 2013, empowers healthcare businesses with proven, commercial enterprise-large solutions for the comfortable, compliant and efficient alternate of included fitness information (PHI). apart from ROI, MRO's suite of PHI disclosure management solutions is constituted of government and commercial payer audit management and accounting of disclosures features and technologies. MRO's know-how-pushed features carve back the possibility of incorrect disclosure of PHI, ensure unmatched accuracy and enhance turnaround instances. To learn extra, hunt advice from www.mrocorp.com.

    Media ContactBecky McLaughlinMRO (610) 994-7500, ext. 353bmclaughlin@mrocorp.com

    Cision View fashioned content material to download multimedia:https://www.prnewswire.com/information-releases/mro-completes-soc-2-class-ii-audit-of-privacy-and-protection-controls-300797424.html

    supply MRO


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    ACCTG 199 Accounting for Problem Solving (2, max. 4)Supplementary lectures, discussions, and problem- solving sessions in introductory accounting. Enrollment priority to EOP students and others by permission. Credit may not subsist applied to fulfill specific program requirements. Corequisite: ACCTG 215. Credit/no-credit only. Offered: AWSp.View course details in MyPlan: ACCTG 199

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    ACCTG 219 Essentials of Accounting (4)Provides an introduction to basic accounting principles and procedures; consume of accounting information to Make decisions from the perspective of both external investors and internal managers. Cannot subsist taken for credit if ACCTG 225 has been completed for credit.View course details in MyPlan: ACCTG 219

    ACCTG 225 Fundamentals of Managerial Accounting (5)Analyses and evaluation of accounting information as piece of the managerial process of planning, determination making, and control. Concentrates on information useful to enterprise managers. Prerequisite: ACCTG 215; ECON 200; may not subsist repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 225

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    ACCTG 303 Intermediate Accounting III (4)Concepts and principles of fiscal accounting. Analysis of controversies and problems related to the measurement of enterprise income and asset and liability valuation. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not subsist repeated. Offered: AWSp.View course details in MyPlan: ACCTG 303

    ACCTG 311 Cost Accounting (4)Introduction to the theory of cost accounting; job order, process, and touchstone cost systems; overhead accounting; problems in accumulation and allocation of costs; determination making with cost data. Prerequisite: minimum grade of 2.0 in ACCTG 225; may not subsist repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 311

    ACCTG 320 Introduction to Accounting Information Systems (4)Concepts of accounting information systems in organizations. Processes of analyzing and designing accounting information systems, with accent on those using computer facilities. Internal controls and auditing considerations. Prerequisite: minimum grade of 2.0 in ACCTG 225; I S 300 which may subsist taken concurrently; may not subsist repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 320

    ACCTG 321 Tax Effects of industry Decisions (4)Issues in taxation, including tax considerations in industry determination making, tax effects of industry transactions, taxation of compensation, fringe benefits, capital gains, fixed asset transactions, character of industry distribution from corporations. Prerequisite: minimum grade of 2.0 in ACCTG 301; may not subsist repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 321

    ACCTG 411 Auditing Standards and Principles (4)Intensive introduction to the attest function in society today. The environment, the process, and the report of the public auditor are analyzed. Potential extensions of the attest function are examined. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 320; may not subsist repeated. Offered: AWSpS.View course details in MyPlan: ACCTG 411

    ACCTG 440 Accounting and fiscal Management Decisions (4)Business fiscal planning with an accent of the role of accounting information in fiscal decisions. Topics embrace the accounting and finance aspects of industry valuation, short and long term financing, short and long term investments, alternative types of debt and equity financing, and related topics. Prerequisite: minimum grade of 2.0 in ACCTG 303; 2.0 in ACCTG 311; 2.0 in ACCTG 321; FIN 350; may not subsist repeated. Offered: AWSp.View course details in MyPlan: ACCTG 440

    ACCTG 450 industry Taxation (4)Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. Prerequisite: minimum grade of 2.0 in ACCTG 321; may not subsist repeated. Offered: WSp.View course details in MyPlan: ACCTG 450

    ACCTG 471 Forensics and Ethical determination Making in Accounting (4)Provides a comprehensive introduction to the concepts and techniques of forensic accounting and ethical determination making in accounting. Prerequisite: ACCTG 225; MGMT 200; either QMETH 201, IND E 315, MATH 390/STAT 390, Q SCI 381, PSYCH 315, PSYCH 318, SOC/STAT/CS&SS 221, STAT 220, or STAT 311.View course details in MyPlan: ACCTG 471

    ACCTG 480 Accounting for Not-for-Profit Organizations (4)Fund and budgetary accounting as applied to public sector organizations, such as governments, foundations, hospitals, and colleges. Prerequisite: minimum grade of 2.0 in ACCTG 302; may not subsist repeated. Offered: WSp.View course details in MyPlan: ACCTG 480

    ACCTG 485 Advanced fiscal Accounting (4)Accounting for partnerships, accounting for industry combinations, parent-subsidiary and fork relationships, exotic exchange. Prerequisite: minimum grade of 2.0 in ACCTG 303; may not subsist repeated. Offered: A.View course details in MyPlan: ACCTG 485

    ACCTG 490 Special Topics in Accounting (1-6, max. 12)Special topics of current concern to faculty and students. Offered only when faculty is available and student interest is sufficient. Class is announced in advance of scheduled offerings.View course details in MyPlan: ACCTG 490

    ACCTG 495 Accounting Internship (1-4, max. 8)One quarter's internship with a certified public accounting firm, industrial organization, or government agency. Prerequisite: ACCTG 301. Credit/no-credit only. Offered: AWSpS.View course details in MyPlan: ACCTG 495

    ACCTG 499 Undergraduate Research (1-6, max. 9)Arranged and supervised by individual members of the faculty.View course details in MyPlan: ACCTG 499

    ACCTG 500 fiscal Accounting (4)Introduction to concepts and procedures underlying determination and presentation of information for fiscal decisions by investors and other determination makers outside the industry enterprise. Study of problems of valuation, income determination, and fiscal reporting.View course details in MyPlan: ACCTG 500

    ACCTG 501 Managerial Accounting (4)Study of the generation and the consume of accounting information within the firm for purposes of planning and controlling operations. Topics covered embrace cost concepts, responsibility accounting systems, cost control, and the consume of accounting information in short- and long-term management determination problems. Prerequisite: ACCTG 500.View course details in MyPlan: ACCTG 501

    ACCTG 502 fiscal Reporting and Analysis (4) F. HodgeProvides students with an understanding of the numbers side of business. Students will learn how to consume fiscal information in real-life management situations to impact industry decisions. Offered: A.View course details in MyPlan: ACCTG 502

    ACCTG 503 Introduction to Accounting for Managers (4)Provides potential managers with a basic knowledge of fiscal and managerial accounting. Focuses on the use, not the preparation, of accounting information. Examples presented for a variety of for-profit and nonprofit organizations.View course details in MyPlan: ACCTG 503

    ACCTG 505 Intensive Analysis of Accounting Principles and Practices (26)Covers the subjects in the required core for undergraduate accounting majors: intermediate accounting, advanced accounting, cost accounting, auditing, and tax accounting. Credits enact not signify toward MBA degree. Prerequisite: ACCTG 215 and ACCTG 225 or equivalent, or consent of instructor.View course details in MyPlan: ACCTG 505

    ACCTG 506 Intensive Analysis of Accounting Principles and Practices I (10)First of an intensive three-course program. Emphasizes the practical application of accounting concepts in a industry setting. Credits enact not signify toward MBA degree. Prerequisite: ACCTG 215; ACCTG 225 or equivalent, or consent of instructor. Offered: A.View course details in MyPlan: ACCTG 506

    ACCTG 507 Intensive Analysis of Accounting Principles and Practices II (8)Second of an intensive three-course program. Covers the third piece of fiscal accounting, accrual-based fiscal statements, and cost accounting for decision-making. Credits enact not signify toward MBA degree. Prerequisite: ACCTG 506. Offered: W.View course details in MyPlan: ACCTG 507

    ACCTG 508 Intensive Analysis of Accounting Principles and Practices III (8)View course details in MyPlan: ACCTG 508

    ACCTG 510 Introduction to fiscal Statement Analysis (4)Extension of the core fiscal accounting material, focusing on the consume of fiscal statements to assess the fiscal position and prospects of companies. Examines the censorious fiscal reporting issues that influence interpretation of fiscal statements. Prerequisite: either B A 500, ACCTG 500, or consent of instructor.View course details in MyPlan: ACCTG 510

    ACCTG 511 Advanced fiscal Statement Analysis (4)Covers accounting issues related to firm valuation and consume of fiscal statement information to assess the risks and rewards of various firm strategies. Prerequisite: ACCTG 510 or consent of instructor.View course details in MyPlan: ACCTG 511

    ACCTG 513 Tax Effects of industry Decisions (4)Importance of tax considerations in making industry decisions. Covers regulatory and economic impacts of the U. S. tax system. Prerequisite: either B A 500, ACCTG 500, or consent of instructor.View course details in MyPlan: ACCTG 513

    ACCTG 515 Problems in Managerial and Cost Accounting (4)Extension of the core management accounting material. Uses cases and discussion to dissect costing techniques, consume of accounting data in planning and evaluation of managerial performance, and consume of accounting data in short-run and long-run decisions. Prerequisite: either B A 502, ACCTG 501, or consent of instructor.View course details in MyPlan: ACCTG 515

    ACCTG 520 Accounting, Audit and Assurance Regulation (4)Examines Important regulatory issues in accounting, auditing, and assurance. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office. Offered: A.View course details in MyPlan: ACCTG 520

    ACCTG 521 Advanced Cases in Assurance Services (4)Advanced case studies for professional accountants focusing on current issues and the consume of analytical tools with real-world applications in audit and assurance settings. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 521

    ACCTG 522 Data Analytics for Professional Accountants (4)Application of data analytics concepts and techniques for professional accountants, with real-world applications in audit, assurance, and advisory settings. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 522

    ACCTG 523 Advanced fiscal Statement Analysis (4)Advanced traditional and data-driven analysis of fiscal statements from a user perspective with real-world applications for professional accountants. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 523

    ACCTG 524 Individual Taxation (4)Political, economic, and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual tax matters, including industry and investment income, industry and personal deductions, property transactions, and tax issues of employees.View course details in MyPlan: ACCTG 524

    ACCTG 525 industry and International Taxation (4)Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. International dimensions of industry taxation introduced. Prerequisite: ACCTG 524.View course details in MyPlan: ACCTG 525

    ACCTG 526 Advanced Accounting Codification Research (4)Advanced research and application of the codification for complex accounting issues for public companies including tax, consolidation, and recent / or announced accounting touchstone changes. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 526

    ACCTG 527 Communications in Professional Accounting (4)Development of communications skills for professional accountants, including efficient written and oral skills with a focus on real-world settings in audit, assurance, and advisory services. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 527

    ACCTG 528 Advanced Cases in Accounting Advisory (4)Project-based learning involving real-world applications of simultaneous problems in accounting advisory settings using innovative analytical tools and data-driven research techniques. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 528

    ACCTG 529 industry Ethics and Law for Accountants (4)Explores basic legal and ethical principles underlying the drill of accounting. Special attention devoted to identifying legal and ethical issues as they arise in commercial and professional accounting contexts. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 529

    ACCTG 530 Tax Issues in Property Ownership (4)Analysis of gain and loss realization, recognition, and characterization of such. minute exploration of statutory and case law regarding acquisition, ownership, and character of assets. Treatment of capital and ordinary gains and losses. Timing issues regarding deferral transactions and installment reporting are analyzed. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 530

    ACCTG 531 Timing and Periods of Taxation (3)Analysis of the cash and accrual methods of accounting, selection of taxable age and multi-period transaction analysis. Consideration of statute of limitations and mitigation thereof. Details of passive activity losses. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 531

    ACCTG 532 Data Analytics for Tax Accountants (2) H. MamaniIntroduction to data analytics concepts and techniques for tax accountants. accent on data visualization. Offered: A.View course details in MyPlan: ACCTG 532

    ACCTG 533 Procedural and Policy Issues (4)Analysis of the procedures of federal taxation: assessment, collection, and refund claims. minute exploration of the rules governing the statute of limitations and the mitigation thereof. An introduction to tax policy considerations is given. Tax penalties are explored. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 533

    ACCTG 534 Fundamentals of Corporate Taxation (3)Detailed analysis of contribution of assets to corporations. Calculation of recognized gains and basic effects of asset contributions. Treatment of income and deduction items of corporate operations. Analysis of distribution of assets to shareholders with respect to their stock. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 534

    ACCTG 535 Advanced Issues in Corporate Taxation (4)A continuation of ACCTG 534. Fundamentals of poignant assets out of and within corporate solution. Basics of corporate reorganizations: acquisitive and divisive. The details of the election to obtain (or avoid) the Section 338 election are explored in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 534 or consent of instructor.View course details in MyPlan: ACCTG 535

    ACCTG 536 Tax Provisions (3)Examines the components of corporate income tax provisions. Topics embrace the current and deferred provision, poise sheet and income statement impacts, rate reconciliations, and audit documentation and standards. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 535 or consent of instructor.View course details in MyPlan: ACCTG 536

    ACCTG 537 Income Taxation of Conduits I (3)Tax consequences to owners and entity from formation, operation, distributions from, and liquidation of partnerships and S corporations. Study of taxable and tax-free formations, nature of "bottom line" income and separately stated items, changes to owners' tax basis, basics of non-liquidating and liquidating distributions. Prerequisite: undergraduate accounting concentration or equivalent. Offered: W.View course details in MyPlan: ACCTG 537

    ACCTG 538 Income Taxation of Conduits II (3)A continuation of ACCTG 537. Study of complex issues in partnership and S corporation taxation. Substantial portion involves resolving case studies to ameliorate analytic skills and interrelate partnership and S corporation planning issues. Sections 751(b) and 736 examined in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 537 or consent of instructor.View course details in MyPlan: ACCTG 538

    ACCTG 539 Tax Research and determination Making (4)Decision-making processes in relation to problems of taxation. Tools of tax analysis and research and the communication of conclusions flowing from professional tax work. Role of the professional accountant in client industry transactions and in negotiations with taxing authorities is highlighted and simulated on the basis of actual case histories. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 539

    ACCTG 540 Ethics and Communications for Taxation Professionals (4)Focuses on ethics and internal communications in accounting settings. Evaluation of the ethics of difficult tax questions and drill communicating explanations and recommendations to colleagues and managers.View course details in MyPlan: ACCTG 540

    ACCTG 541 Communications for Taxation Professionals II (4)Introduction to the communications forms and to practices of professional accountants and accounting managers. progress of efficient written and oral skills employed in accounting presentations, such as audit reports and consultants' reports. Study of results of organizational communications research applicable to accounting firms and/or units within firms. Prerequisite: undergraduate accounting concentration or consent of instructor.View course details in MyPlan: ACCTG 541

    ACCTG 542 Communications for Taxation Professionals III (4)Development of oral and written skills associated with the tax accountant's role as a client advocate. Develop communication production related to the various stages of a tax case. Prerequisite: ACCTG 541.View course details in MyPlan: ACCTG 542

    ACCTG 543 Income Taxation of Trusts and Estates (3)Development of fundamental skills regarding income taxation of trusts and estates. Calculation of distributable net income and the distribution deduction for the fiduciary entity. Basic analysis of the throwback rules. Case studies. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 543

    ACCTG 545 condition and Local Tax Issues (4)Focuses on condition and local tax issues such as multi-state tax treaties, sales taxes, nexus, taxes on low receipts, and apportionment. Prerequisite: Undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 545

    ACCTG 547 Estate and Gift Taxation (3)Development of fundamental knowledge of the unified transfer tax on the transfer of property from one person to another. Calculation of low estate, adjusted low estate, and taxable estate. Calculation of gift and estate taxes owing. Discussion of estate planning concepts. Prerequisite: undergraduate accounting concentration or equivalent.View course details in MyPlan: ACCTG 547

    ACCTG 548 Speaker Forum-Tax (3)Covers topics such as condition and local taxation, international taxation, interperiod tax allocation, qualified and nonqualified stock options, the R&D credit, and IRS audit issues presented by practicing professionals in the industry.View course details in MyPlan: ACCTG 548

    ACCTG 549 International Tax Issues (4)Covers international tax concepts including the exotic tax credit, international tax ownership structures, permanent establishments, income sourcing rules, and international tax treaties.View course details in MyPlan: ACCTG 549

    ACCTG 564 Governmental Accounting (4)Budgetary and fiscal accounting/reporting as applied at the state, local, and special-purpose governments; fiscal accounting and reporting for not-for-profit organizations.View course details in MyPlan: ACCTG 564

    ACCTG 566 Issues in International Accounting (4)Insights into the conceptual, managerial, professional, and institutional issues of international accounting. Focus on current topics in international accounting and on the cultural, managerial, and governmental forces that shape both internal and external accounting in specific countries.View course details in MyPlan: ACCTG 566

    ACCTG 575 Internship (14)Professional internship in graduate accounting program. Cannot subsist taken for credit if ACCTG 577 is taken for credit. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 575

    ACCTG 576 Experiential Learning Project (2)Written communication describing experiences learned in the MPAcc internship or MPAcc Independent research project. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 576

    ACCTG 577 Independent Research Project (2-8)Independent research on a topic of simultaneous interest to the accounting profession. Cannot subsist taken for credit if ACCTG 575 is taken for credit. Prerequisite: Enrollment in MPAcc program or by consent of the MPAcc Program Office.View course details in MyPlan: ACCTG 577

    ACCTG 579 Special Topics in Accounting (2/4, max. 12)Accounting topics of current concern to faculty and students. Offered only when faculty are available and enough student interest exists. Seminar content announced in advance of scheduled offering. Prerequisite: consent of instructor.View course details in MyPlan: ACCTG 579

    ACCTG 580 Doctoral Seminar: Introduction to Accounting Research (4)Examination of research problems and techniques in accounting. Interdisciplinary nature of accounting research emphasized. labor in finance, economics, and psychology used to develop current trends in accounting research. Prerequisite: doctoral student status.View course details in MyPlan: ACCTG 580

    ACCTG 581 Doctoral Seminar in Managerial Accounting (4)Critical examination of conceptual and practical issues of cost and managerial accounting. Specific topics may change from quarter to quarter, and they embrace application of behavioral, quantitative, and economic models to managerial accounting problems. Prerequisite: ACCTG 511 or consent of instructor.View course details in MyPlan: ACCTG 581

    ACCTG 582 PhD Research Seminar: Introduction to Selected Research Topics (4)Introduces first-year and second-year accounting PhD students to the research areas and methodologies of the current account faculty. Research areas embrace financial, managerial, audit, and tax. Research methodologies embrace analytical, archival, experiments, and surveys.View course details in MyPlan: ACCTG 582

    ACCTG 596 Doctoral Seminar in fiscal Accounting Research (4)Review and censorious analysis of research strategies and methods applied to problems in fiscal reporting drill and fiscal accounting touchstone setting. Prerequisite: doctoral student status and ACCTG 580 or equivalent or consent of graduate office.View course details in MyPlan: ACCTG 596

    ACCTG 597 Doctoral Seminar in Managerial Accounting Research (4)Critical analysis of current managerial accounting research, both published and unpublished. Prerequisite: doctoral student status and ACCTG 581 or equivalent or consent of graduate office.View course details in MyPlan: ACCTG 597

    ACCTG 599 Doctoral Seminar in Accounting (1, max. 12)Study and research in advanced topics of accounting. Generally concerned with unpublished areas of research as well as research methodology and philosophy. Conducted by departmental faculty and occasional distinguished visiting faculty. Prerequisite: doctoral student status.View course details in MyPlan: ACCTG 599

    ACCTG 600 Independent Study or Research (*-)View course details in MyPlan: ACCTG 600


    CPA.com Study Takes Pulse of CPA of the Future | killexams.com existent questions and Pass4sure dumps

    WASHINGTON--(BUSINESS WIRE)--Nearly four out of five CPAs in public accounting believe they will play a key role in preparing clients for complex challenges in the coming decade, but recognize they must understand and embrace emerging innovations to enact so, according to research commissioned by CPA.com.

    The industry environment for CPAs and their clients will subsist characterized by “unprecedented, massive and highly accelerated change” through 2025, according to the CPA of the Future Study, released today during the Digital CPA Conference. Future CPAs will requisite to subsist agile and farsighted, and 80 percent of study participants accord that their role will change substantially over the next decade, with more accent on consultative industry development, risk management and advisory services.

    “When they talk about Digital CPAs, we’re talking about the CPA of the future,” said Erik Asgeirsson, president and CEO of CPA.com. “Using technology, embracing specialization, advancing their role as trusted advisor – these are strategies that leading firms are already employing with much success and that the profession as a whole must adopt to thrive in the coming decade.”

    The CPA of the Future Study was designed to gauge CPA firms’ ‘future readiness,’ a concept developed by futurist and industry advisor Dr. James Canton, CEO of the Institute for Global Futures, which conducted the research for CPA.com. Future readiness means “the capacity to subsist aware, predictive, and adaptive of emerging challenges, tech innovations, and trends and changes in business, population and social environment,” according to Dr. Canton.

    “The strategy is that by increasing future readiness, organizations will become more agile and sustainable,” he said. “While there is silent labor to subsist done by CPAs to meet that goal, it bodes well that the profession is asking the prerogative questions about the changing workforce, global challenges and emerging technologies.”

    Among other findings of the study:

  • Less is more – 70 percent of respondents deem government regulation is holding back industry productivity and growth
  • A growing talent gap? Some 80 percent of CPA firms fill concerns about recruitment to meet future needs
  • The future is now – An overwhelming majority (90 percent) of CPA firms believe the digital future is rapidly approaching
  • Planning for disruption – Smart machines, the climb of artificial intelligence and mobile connectivity may proffer current risks and opportunities
  • Methodology

    The survey for the CPA of the Future Study was conducted from Sept. 15 to Nov. 17, 2014, and included responses from more than 400 representatives of CPA firms in the United States. Additional primary and secondary research was conducted by the Institute for Global Futures. A copy of the full report can subsist organize on CPA.com.

    About CPA.com

    CPA.com, formerly known as CPA2Biz, empowers CPAs and businesses for the digital age.

    The company offers a growing list of digital products and services that abet firms succeed in drill management, client advisory services and professional development. They summon it ‘The power of smart business.’

    CPA.com is a subsidiary of the AICPA, the world's largest member organization representing the accounting profession, and operates such leading websites as the AICPA Store, AICPA.org and IFRS.com.

    The company has its headquarters in current York City and offices in Silicon Valley, Calif., Dexter, Mich., and Durham, N.C. For more information, visit CPA.com.

    About the Institute for Global Futures

    The Institute for Global Futures is a San Francisco-based deem tank that advises industry and government on emerging trends affecting business, markets and society. See globalfuturist.com for more information.



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    Praktis

    Praktis

    Mudah digunakan, disimpan dan dipindahkan. Memudahkan pemeliharaan dan penanaman.

    Detail

    Tahan Cuaca Ekstrim

    Tahan Cuaca Ekstrim

    Memiliki daya tahan terhadap paparan sinar UV dalam jangka panjang.
    Efisien

    Efisien

    Menghemat tenaga kerja dan media tanam serta mampu dipakai berulang-ulang.

    Produk Kami


    Yang Terkini

    Kategori

    • leaf
    • flower
    • pushpin-2

    Tray Bibit

    Kami menyediakan beragam tray yang dapat digunakan dalam pembibitan mulai dari proses persemaian tahap awal hingga tahap akhir.

    Tray kami telah dipergunakan oleh banyak nursery lokal maupun internasional untuk berbagai komoditas seperti tomat, paprika, sayuran, tebu, kelapa sawit, tembakau, bahkan untuk kebutuhan perhutanan seperti kayu eucalyptus.

    Dengan lebih dari 20 model tray bibit dan akan terus berkembang, kami adalah mitra terbaik untuk tray bibit (pot tray) di Indonesia saat ini.

    Pot Tanaman Hias

    Pot tanaman hias kami tersedia dalam berbagai ukuran dan telah digunakan selama lebih dari 10 tahun oleh pengembang tanaman hias terbesar di Australia hingga saat ini.

    Desain pot kami mengutamakan daya tahan terhadap cuaca yang ekstrim dan sistem aerasi / drainase yang paling efisien namun dengan harga yang sangat kompetitif.

    Aksesoris

    Kami juga menyediakan berbagai aksesoris pendukung operasional nursery yang efisien.

    Berangkat dari kebutuhan nursery modern internasional yang telah menjadi klien kami semenjak tahun 2000 hingga sekarang, kami telah mengembangkan berbagai aksesoris pendukung yang tepat guna dan saat ini kami sediakan bagi pembibit tanah air yang membutuhkan efisiensi tinggi dalam kontrol hasil penanaman.