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Designed to facilitate personal and professional success, this course introduces students to the purposes and processes of university education. An emphasis is placed on study, communication, and thinking skills that support academic achievement. Students also examine the relationship between learning and motivation. Choose either CS114 or CS121.

this course emphasizes the way in which accounting information can be used to aid management in planning and controlling business activities.

This course introduces the students to the procedures to decipher tax information on an individual federal tax basis.

Business math presents math skills and knowledge that students can apply to solve financial problems

This course includes analysis and study of macroeconomic theory, principles and practice.

h is course examines the full accounting process and covers selected conceptual accounting issues, aspects of i nancial reporting, and structure and reporting requirements for the balance sheet, income statement, and statement of cash l ows. In-depth analyses of current and long-term assets are also included.

h is course covers the accounting theory and practices associated with inventory valuations; the acquisition, cost allocation, and disposal of property, plants, and equipment; intangible assets; current liabilities, contingencies, and long-term liabilities; and investments.

h is course covers the accounting theory and practices associated with corporate accounting issues involving pensions, leases, earnings per share, taxes, contributed capital, and income recognition. h e reporting requirements and structure of the statement of cash l ows are examined. In-depth studies of accounting changes and error analysis are also included.

h is course examines the role of the auditor in a technological global business environment. Students are exposed to the scope of auditing as a profession, the rules governing the professional ethics of the CPA, and the components of the auditing process, along with the legal liabilities and responsibilities of an auditor.

Ac 430: Advanced Tax—corporate H Is Course Overviews Federal Income Tax Requirements, Procedures, And Tax Planning For Business Entities, With An Emphasis On C And S Corporations.

This course covers the accounting theory and practices associated with intercorporate investments, foreign currency transactions, and accounting for state and local governments.

Learners in this course explore business theories, research, and practice. In particular, learners study the challenges of conducting scholarly research and the practice of leading and managing a business enterprise. Learners explore the depth and breadth of business research, the research methodologies used to conduct it, and potential business research topic areas. Learners also focus on strengthening their critical-thinking and scholarly writing skills

. This course presents learners with a systematic analysis of the factors that influence marketing strategy and uses marketing theory to evaluate opportunities, identify market segments, and to formulate appropriate strategies. While this course has a theoretical focus, the development of good marketing practices also receives attention

In This Course, Learners Study The Ways In Which Creating And Maintaining Public Value And Mission-specific Leadership Provides The Foundations For Ethical Behavior. Learners Analyze Case Studies That Illustrate Ethical Dilemmas In Order To Develop Intelligence, Planning, Operations, Command, Interagency Coordination, Communication, And Technology Solutions Applicable To A Variety Of Public Agencies And Situations. Prerequisite(s): Completion Of Or Concurrent Enrollment In Dpa8100. May Be Taken Concurrently With Dpa8412. Cannot Be Fulfilled By Transfer.

Learners in this course examine microeconomic, macroeconomic, and trade theory; evaluate the operation of markets in the allocation of scarce resources; and explore current literature in applying economic theory to financial decision making at the individual and firm level. Learners also examine topics and concepts of economics education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

This course presents the theoretical foundations, research, and practices of organizational systems and leadership. Learners analyze organizations as systems and evaluate the ways they are affected by their structure and the external environment. Learners also examine the practice of leadership using a systems approach and synthesize organizational systems and leadership theory.

Learners in this course examine theories of and approaches to effective strategy formulation, integration, and implementation across the various functional areas of business operations. Learners focus on the skills needed to become strategic thinkers and leaders in today’s complex global business environment and practice using them to solve contemporary issues in business strategy, planning, and operations. Learners also examine business goals and objectives within the context of internal and external influences and strategic management methodologies

Learners in this course explore fundamental concepts needed to conduct graduate-level quantitative research. Learners examine the foundations, methods, and applications of quantitative research; dependencies among research design, measurement, and analysis; variable types and levels of measurement; sampling; and the concepts of descriptive and inferential statistics and hypothesis testing.

Learners in this course examine the scientific, philosophical, and methodological approaches underlying organization and management research and theory. Course topics include the scholar-practitioner as social and behavioral scientist and purveyor of evidencebased management and ways of working with the extant literature. Learners analyze and report on the elements of a scientific study and evaluate the ontological, axiological, and epistemological assumptions underlying qualitative, quantitative, and mixed-methods studies. Learners also identify the strengths and limitations of various methodological approaches and provide recommendations for future research based on author-identified limitations and a review of the seminal works and recent research.

. This course focuses on research designs for qualitative, quantitative, mixedmethods, and applied research in organization and management. Learners move beyond conducting reviews of literature at the methodological level, focusing on research design in order to evaluate specific design features related to reliability and threats to validity, and to craft their own research prospectus. Learners explore the meaning of content and process gaps, problems, and opportunities uncovered through a review of the literature. They also examine issues related to management science research ethics and the role of the Institutional Review Board (IRB)

This course focuses on using mixed-methods research designs in applied business and organizational research. Learners examine the philosophic foundations and practical implications of merging numerical and non-numerical data to gain a comprehensive perspective of complex business and organizational phenomena than that gained by using either quantitative or qualitative methods alone. Learners also focus on using evidencebased practice to create actionable knowledge in local contexts; connect theory with practice to address core performance and quality metrics; and develop a comprehensive mixed-methods research prospectus

Learners in this seminar examine the practice fundamentals necessary for a teaching career in management education. Syllabus and course development, online and classroom instruction, as well as the fundamentals of human development in the classroom are explored

. Learners in this seminar examine the practice fundamentals needed to prepare themselves for an executive leadership role. Learners review theories and models of leadership from a scholar-practitioner perspective and gain an understanding of the leadership responsibilities required by today’s complex and diverse organizations

Learners in this seminar examine the fundamentals necessary for building and establishing a management consulting business or preparing themselves for possible careers in consulting or management. Learners review the various roles of the consultant and assess their own consulting experience, skills, and abilities. Learners also evaluate and apply marketing principles to a consulting business, examine the legal aspects of establishing their own consulting business, and explore the role of ethics in being a successful consultant

. Learners in this course study financial accounting standards and practices and associated legal, regulatory, and reporting issues. Learners focus on the relationship between financial accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of financial accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

In this course, learners study managerial accounting and its association with managerial practice and decision making. Learners focus on the relationship between managerial accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of managerial accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

Learners in this course study accounting information systems and their influence on internal and external financial reporting, managerial decision making, audit, and control. Learners explore emerging trends, technologies, and societal implications of accounting information systems and examine topics and concepts of accounting information systems education. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

In this course, learners study audit program design, planning, and implementation and associated regulatory topics, including the SarbanesOxley Act. Learners explore emerging trends, technologies, and societal implications of auditing and examine topics and concepts of auditingeducation. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

In this course, learners study international accounting standards and the evolving process of harmonization and compare U.S. Generally Accepted Accounting Principles (GAAP) with those of other countries. Learners focus on the relationship between international accounting and finance research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of international accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research project

This course provides an examination of the nature and causes of fraud and presents various approaches to prevent, detect, investigate, and regulate fraudulent activity, including the Sarbanes-Oxley Act. Learners explore emerging trends, technologies, and societal implications of fraud and examine topics and concepts of fraud education. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

Learners in this course study the requirements, processes, and techniques used to present accounting and financial information in the legal environment. Learners focus on the relationship between forensic accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of forensic accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

This course provides an overview of various taxation systems. Learners evaluate the influence of taxation on society and economic decision making and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of taxation education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

Learners complete the required dissertation milestones and prepare their dissertation for publication for a total of 30 credits.

This course includes an overview of the comprehensive examination process, the university’s expectations of academic honesty and integrity, the three core themes of the examination, and the evaluation criteria. The courseroom mentor provides three questions addressing the core themes. Learners write answers to the comprehensive examination questions. Answers are evaluated by faculty readers using point-scale scoring rubrics. Upon passing the comprehensive examination, learners are eligible to enroll in the first dissertation course.

This course provides learners with resources, guidance, and peer and mentor support during each dissertation course as they complete the required milestones.

This course in Anti-Avoidance Legislation and Tax Risk Management comparatively examines the general legal principles, tax regulations, case law, and audit procedures concerning anti tax-avoidance and tax risk mitigation in many OECD countries, and the ethical issues often confronted by practitioners. Issues concern economic substance; business purpose; economic benefit; abuse of law; assignment of income; thin capitalization and earnings stripping; anti-deferral regimes like control foreign company legislation, taxation of passive investment income held in foreign entities, and foreign trust regimes; anti-tax haven regimes; and other anti-avoidance legislation. Tax risk management also considers intra-group communication, establishing tax department operations, compliance programs, among other practices required for tax counsel.

Designed For Tax Lawyers, Accountants, In-house Tax Planners, Government Officials, And Other Professionals Who Deal, Or Want To Deal, With Tax Matters, This Course Provides An Overview Of Global Tax Planning. It Will Examine Sources Of Law; Fiscal Jurisdiction; The Determination Of Taxable Income For Natural Persons, Corporate Entities, Business Operations, And Different Types Of Income; How Tax Treaties Affect The Exercise Of Fiscal Jurisdiction And Limit The Imposition Of Tax; And The Problem Of Double Taxation, Including How Jurisdictions May Mitigate Double Taxation (and Double-dipping Of Deductions And Losses) Under Local Law And Tax Treaties. The Course Also Covers Tax Diagnostics For The Multi-national Enterprise (mne) And The Impact Of Politics And Economics On Tax Policy. Tax Treaties Will Be Discussed Both As A Tool Of Tax Avoidance For Tax Planners And As A Tool For Tax Compliance, Enforcement, And Information Collection By Revenue Authorities. The Oecd, Un And Us Model Tax Treaties Are Used As Teaching Tools Due To Their Overwhelming Effect On International Treaty Policy, And Other Treaties Are Also Studied From Both A Case Law And Case Study Perspective. Topics Also Include: Interpretation And Definitions Of Articles And Terms; Effective Application; Taxation Of Investment Income; Taxation Of License Fees And Royalties; Treaty Shopping; Limitation Of Benefits; An In-depth Approach To The Permanent Establishment; Allocation Of Income Between Related Parties; Non-discrimination Toward Foreigners; The 1992 United States-netherlands Treaty As An Anti-avoidance Model; And New Treaty Developments, Such As Tieas.

This Global Financial Services Course Focuses On The Eleven To Fifteen Trillion Us Dollars - Approximately Half The World's Money Supply - That Flow Through And Are Managed By Firms In International (offshore) Financial Centers Such As The United Kingdom, Switzerland, Usa, The Netherlands, Hong Kong, Singapore, Cayman Islands, Bermuda And Mauritius. The Course Takes An In-depth Comparative Analysis Of Some Of The Best Known Offshore Jurisdictions From The Viewpoint Of The Planner, The Client, And The Tax Official. Students Will Examined Both Tax Incentives That Promote The Effective Use Of International Structures For Mitigation, And The Activities Of Non-compliant Persons. Topics Include Due Diligence; Offshore Planning Structures Such As Asset Protection Trusts And Mne Holding And Investment Companies; Planning Techniques [e.g., Back-to-back Finance, Licensing Agreements, Cross-border Double Dip Leasing; Corporate Inversions}; Comparative Regional And Jurisdictional Analysis; Multinational Offshore Operations [e.g., Treasury Management]; Offshore Vehicle Strategy Such An Re-insurance And Private Banking; Licensing For Offshore Service Providers And Trustees. Using Client-based Case Studies, Students Will Be Required To Research The Tax Systems And Rules In Various Countries In Finding Solutions, And Will Be Introduced To The Techniques Of International Tax Planning.

This course deals with the topics associated with the multinational estate. Its relevance is highlighted by an increasing need by international tax planners to effectively deal with sometimes perplexing and often conflicting rules posed by different jurisdictions upon a single estate. Although there is a heavy emphasis in this offering on the traditional estate and gift duties, numerous other tax and non-tax matters will be discussed in detail, including issues of burial; the family office of private banks; using complex insurance contracts in estate planning as well as companies; annuity structures; charitable structures and family foundations; trusts and other family holding entities; tax treaty issues such as estate and gift tax treaties and the OECD model; among other issues.

The European Union Embraces 27 Countries And 484 Million People, And It Deals With A Wide Range Of Tax And Vat Issues Of Direct Importance For Individuals And Corporations. Many International Tax Issues Are On The Agenda In The Eu, Such As Transfer Pricing, Home State Taxation, Tax Harmonization, Savings Directive, Vat And The Place Of Supply, Etc. Taxation Within The Eu Is More Important Than Ever. The European Court Of Justice Has Made Decisions On Hundreds Of Tax And Vat Cases, Which Affect Corporations And Individuals Cross Europe. European Taxation Addresses The Importance Of Eu Taxation And The European Court Of Justice And Their Impact On Each Member State, Corporations And Individuals, As Well As The Fundamental Principles Within The Union.

This Course Covers Practical International Transfer Pricing Issues Faced By Multinational Corporate Groups And Revenue Departments. The Course Examines Transfer Pricing Regulations From The Perspective Of The Oecd Guidelines And The Us Treasury Regulations Pursuant To Irc Section 482. The Main Concentration Of The Course Concerns Identifying Comparables For The Determination Of Arm's Length Pricing. Other Issues Covered Include Using Cost-plus And Resale Minus, Developing Cost Sharing And Profit Split Arrangements, Contract Manufacturing, Transfer Pricing Compliance And Record Keeping, Internal Policy Development, Revenue Audit Techniques, And Advance Pricing Agreements.

The Role Of International Consulting, Tax Firms, And Financial Institutions Has Expanded Since The Repeal Of The Glass-steagall Act To Include A Mix Of Asset And Portfolio Management (securities Investments), Banking And Insurance Law. Cognizant Of The Extensive Regulation In This Area, Advisors, Tax Lawyers, Bankers, Managers, Compliance Officers, And Accountants Are Required To Observe And Utilize Strategic Investment-risk Management Skills While Complying With Regulatory Requirements. This Course Analyzes Investment Management And The Compliance Issues Involved While Incorporating Case Studies, Practical Knowledge, And Assessment Of Legal Knowledge In The Area Of Compliance And Investment Management. Topics Include Investment Policy And Law; Fiduciary Rules And Regulations For Investment Advisors And Managers; Prudent Investor Rules; And Investment Products: Mutual Funds, Etfs And 401ks; Insurance Products, Services And Regulation; Hedge Funds History And Law; Sec And Nasd Regulation Of Rias (registered Investment Advisors); Stocks: Fixed Income, Dividend, And Growth; Bonds (corporate And Tax Free); Asset Allocation And Portfolio Management; Risk Management; Fundamental And Technical Analysis; Measuring Returns; Client Review And Communication; Disclosure; Privacy; Annual Reporting; And Investment Management, Legal Compliance And Ethics.

An advanced research course on an approved topic. In this final capstone course, required to graduate and offered in every term, each student must write a thesis of between 12,500 and 25,000 words with a minimum of 10 unique sources and 120 footnotes. The student is encouraged to publish the thesis after course completion. The thesis tests the student's ability to independently identify the issue, address a research methodology for the issue, create an outline, think laterally but hone in on the relevant, as well as to produce an article of professional quality. During the course, students will learn advanced research techniques and participate in feedback workshops.

Master Of Science In Taxation At Northeastern University The Master Of Science In Taxation Program Requires 30 Credits, 15 Credits Of Required Courses And 15 Credits Of Electives. Students May Begin The Program In The Fall, Spring, Or Summer Terms. Most Students Complete The Program Within Two Years While Working Full-time. Students Interested In Pursuing The Certified Financial Planner (cfp) Designation Should Select Appropriate Electives. Students May Receive Transfer Credit For Up To 9 Credits. A Minimum Of 21 Credits Must Be Taken Within The College Of Business Administration. A Grade Point Average Of 3.000 Is Required For Graduation Acct 6230 Gives A Broad Examination Of Tax Authority As It Guides Action On Tax Issues Including Personal And Business Decisions. Examines The Tax Structure With A Specific Focus On The Income And Expenses For Individual Taxpayers. Emphasizes Property Transactions (including The Calculation Of Basis, Gain/loss, And The Resulting Tax Treatment). Also Incorporates Tax Planning And Research Related To These Issues. Prereq. Taxation Students Only. 3.000 Credit Hours 3.000 Lecture Hours

Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations. Prereq. ACCT 6230; taxation students only. 3.000 Credit hours 3.000 Lecture hours

Acct 6232 Focuses On The Study Of The Taxes Common To The Transfer Of Property And Wealth. Topics Include Gift Tax Deductions And Exclusions, Estate Valuation, State Tax Deductions And Exemptions, And Tax Rates. Also Explores Planning Opportunities For These Wealth Transfer Taxes. Prereq. Acct 6230; Taxation Students Only. 3.000 Credit Hours 3.000 Lecture Hours

Tax Research Methodology Provides an opportunity for students to develop and enhance their tax research skills. Success as a tax professional often hinges on the ability to find solutions effectively and efficiently. In addition to covering the creation of various sources of tax authority, also introduces students to a variety of research resources. Students are required to complete written research reports. Prereq. ACCT 6230. 1.500 Credit hours 1.500 Lecture hours

Acct 6235 Investigates The Procedures Used In Dealing With The Internal Revenue Service, With An Emphasis On Practitioner Responsibilities. Reviews The Organization Of The Irs, Filing Requirements, Appeal Procedures, Civil/criminal Statutes, Assessments, And Protests. Also Examines A Study Of The Value And Moral Judgments Inherent In The Field Of Taxation Including Client Confidentiality, Disclosure Of False Or Misleading Information, And Advice Counter To The Law Or Public Good. Prereq. Acct 6230. 1.500 Credit Hours 1.500 Lecture Hours

Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership. Prereq. ACCT 6230; taxation students only. 3.000 Credit hours 3.000 Lecture hours

This course focuses on marketing planning and emphasizes the analysis of customer needs as well as company and competitor capabilities. This analysis forms the basis of a sound marketing strategy that provides value to customers in a way superior to competitors. We will discuss how to deliver this strategy through the development of an integrated marketing program covering product offerings, pricing, promotion, and distribution

An overview of the tax preparation profession; types of individual and business taxpayers; proper steps in completing tax returns; the Internal Revenue Code; filing status types; common tax forms and schedules; career opportunities.

The nature of gross income; interest and dividend income; alimony; awards, gifts, inheritances and scholarships; accident, life, and health insurance; meals and lodging; municipal bond interest; social security and employee fringe benefits; unemployment.

Rental income and expenses; passive loss limitations; bad debts; inventories; individual retirement accounts; Keogh plans; other retirement plans; rollovers; net operating losses.

Classifying deductions; travel expenses; the home office; entertainment; gifts; education; dues, subscriptions, and publications; clothing and uniforms; Schedule C.

Medical expenses; calculating interest and taxes; contributions; casualty, theft, and hobby losses; other miscellaneous tax deductions.

Earned income; credits for elderly and disabled care, child and dependent care, foreign tax, targeted jobs, and disabled access; the individual alternative minimum tax; unearned income of minor children; community property.

Accounting periods; accounting methods; depreciation; modified accelerated cost recovery system; when to claim an expense; listed property; limitation on depreciation of certain automobiles; intangibles; related parties.

Capital assets; holding period; calculating gain or loss; net capital; section 1231; casualty gains and losses; depreciation recapture; installment and personal residence sales; like-kind exchanges; involuntary conversions.

Methods Of Withholding Taxes; Making Estimated Tax Payments; How The Fica And Futa Taxes Work; Understanding The Federal Tax Deposit System; Tax Reporting Requirements For Employers; When To Use Self-employment Tax.

The nature of partnership taxation; partnership formation; partnership income reporting; current distributions and guaranteed payments; tax years; transactions between partners and the partnership; limited liability companies; the at-risk rule.

Corporate tax rates; capital gains and losses; special deductions and limitations; Schedule M-1; controlled groups; filing requirements and estimated tax; S corporations; corporate formation; accumulations; the alternative minimum tax.

The Internal Revenue Service; the audit process; interest and penalties; the statute of limitations; tax practitioners; electronic filing; the taxpayer bill of rights; understanding tax planning.