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ACCTG 686

Selected Topics in Accounting

3 units

Fall 2019

Topics

  • Public-sector financial management
  • Canadian government
  • Public-sector accounting
  • Financial-management authority
  • Risk and internal controls
  • Government accountability
  • Internal and external audit
  • Value-for-money auditing
  • Budgeting
  • Strategic planning
  • Performance reporting
  • Not-for-profit entities

Readings

Fall 2017

Topics

  • Introduction to U.S. Taxation
  • Gross Income
  • Employee Compensation and International Topics
  • Deductions for Individuals and International Topics
  • Business Expenses and International Topics
  • Property Transactions
  • Corporations and Related International Topics
  • Sole Proprietorships and Flow-Through Entities, incl. Intro to Hybrid Entities
  • Guest Lecturer
  • Trusts, Estates and Gifts AND PRESENTATION OF GROUP PAPERS
  • International Topics incl. Residency and Non-Residency, Dual Residency, Changes of Residency, Permanent Establishment
  • Analyze the taxation of major categories of income subject to taxation
  • Determine which expenses are likely to be deductible, and when
  • Understand the differences in tax treatment of individuals, partnerships, corporations, etc
  • Understand some tax challenges facing individuals and companies carrying on business in the U.S

Readings

  • S. Escoffier & K. Fortin, Taxation for Decision Makers 2017, Wiley, 7th Ed
    unspecified
Sources