2007-09 - Graduate School - The University of Alabama

Graduate Catalog: Section 7.6.1http://graduate.ua.edu/catalog/18600.htmlDesigned to explore, in depth, the taxation of the formation, operation, and disposition of partnerships and LLCs. Inaddition, a brief review of the taxation of S corporations is presented.AC 579 Seminar in Taxation. Three hours.Prerequisite: Admission to M.T.A. program or permission of the instructorA study of selected current issues in taxation, including policy of taxation, taxation of foreign income, and taxation ofspecial industries.AC 581/Law 761 International Taxation. One to three hours.Prerequisite: Admission to M.T.A. program or permission of the instructor.Introduction to the principles and practices associated with the taxation of international businesses.AC 582/Law 650 State and Local Taxation. One to three hours.Prerequisite: Admission to M.T.A. program or permission of the instructorIntroduction to state and local taxation of businesses.AC 583//Law 732 Employee Benefits. One to three hours.Prerequisite: Admission to M.T.A. program or permission of the instructor.Introduction to employee benefits particularly retirement and health benefits.AC 584/Law 796 Tax-Exempt Organizations. One to three hours.Prerequisite: Admission to M.T.A. program or permission of the instructor.Course will explore the tax and regulatory rules pertaining to tax exempt organizations.AC 589 Accounting Information Systems. Three hours.Prerequisite: AC 389 or its equivalent and admission to the M.Acc. program.Examination of information systems development and control issues from the perspective of ensuring relevance,reliability, and security of business systems and information.AC 591 Independent Study in Accounting. Three hours.AC 592 Accounting Internship. Three hours.AC 593 Research and Communication in Taxation. Three hours.Prerequisite: Admission to the M.T.A. program or permission of the instructor.A study of tax research procedures, documentation of research, and presentation of research findings.AC 595 Accounting Research and Communication. Three hours.Individual study of specific accounting topics and written and oral communication of the results of the study.AC 597 Special Topics in Accounting. Variable credit.AC 598 Research in Accounting. Variable credit.AC 599 Thesis Research in Accounting. Variable credit.AC 610 Introduction to Accounting Research Methods. Three hours.Prerequisite: Ph.D. student.Study of the production of accounting research, with specific focus on the scientific method. Intensive focus onproblem identification and communication, and theory and hypothesis development.AC 620 Advanced Accounting Research Methods. Three hours.Prerequisite: Ph.D. student.Study of advanced research methods with intensive focus on design and method development, data analysis, andinterpretation of results.AC 630 Archival Accounting Research. Three hours.Prerequisite: Ph.D. student.Study of the archival accounting research literature.AC 640 Experimental Accounting Research. Three hours.Prerequisite: Ph.D. student.Study of the experimental accounting research literature.AC 650 Directed Research. Three hours.Prerequisite: Ph.D. student.Examination of the literature and methodology associated with a specific research topic. Directed focus ondevelopment of second-year paper.AC 691 Research Practicum I. Three hours.