Business Law And Taxation Cpa Reviewer Pdf Creator
Dr. Lori Ann Buza, Chairperson
Download PDF. To graduate with a major in Accounting from the College of Business Administration. MGMT 3100 (150:100), Legal and Social Environment of Business, 3. 3122 (120:130), Cost Accounting ACCT 3130 (120:131), Income Tax ACCT 4150 (120:132). CPA Review courses, 7. Send Page to Printer.
The Department of Accountancy offers a major in Accountancy and minors in Accountancy and Business Law.
Requirements for Accountancy Major
Degree of Bachelor of Science
| AC-151 | Principles of Accounting I | 3 |
| AC-152 | Principles of Accounting II | 3 |
| AC-331 | Intermediate Accounting Theory I | 3 |
| AC-332 | Intermediate Accounting Theory II | 3 |
| AC-341 | Advanced Accounting Theory | 3 |
| AC-443 | Cost Accounting | 3 |
| AC-444 | Auditing Principles | 3 |
| AC-455 | Taxation | 3 |
| AC-474 | Accounting for Intercorporate Investment | 3 |
| or AC-480 | Integrated Accounting Capstone | |
| AC-495 | Pathway to the CPA | 3 |
| BL-161 | Introduction to Law and Contracts | 3 |
| BL-162 | Agency and Business Organization | 3 |
| BL-251 | Uniform Commercial Code | 3 |
| EC-102 | Microeconomic Principles | 3 |
| FN-410 | Business Finance | 3 |
| FN-411 | Financial Management | 3 |
| BA-151 | Principles of Management | 3 |
| BA-155 | Principles of Marketing | 3 |
| Choose 2 Electives from AC, BL or LW | 6 | |
| Total Credits | 60 | |
Special Notes on Core Curriculum Requirements
| 1 | CS-150 Introduction to Computers and Information Processing is highly recommended as part of their Natural Science Core Requirement. |
| 2 | MA-123 Elementary Calculus I-MA-124 Elementary Calculus II are suggested for the Mathematics Core Requirement; however, MA-105 Elementary Applied Mathematics-MA-106 Introduction to Probability and Statistics are accepted. Neither sequence of math courses may be taken on a Pass/Fail basis. Students desiring to take MA-123-MA-124, but not sufficiently prepared, must take MA-101 Precalculus. |
| 3 | In order to sit for the CPA Examination in New York State students may need to take MA-105 Elementary Applied Mathematics and MA-106 Introduction to Probability and Statistics for the Mathematics Core Requirement. Students should routinely check CPA Examination requirements in any state they wish to apply as those requirements are subject to change. |
Special Notes on Major Requirements
| 1 | Students desiring to major in accountancy must take the entire program prescribed. At the end of freshman year, students will be approved for the concentration in accountancy provided they have a 2.5 average in AC-151 and AC-152. Students should consult with their professor in AC-152, or with their department mentor, concerning their qualifications for this concentration. |
| 2 | In order to satisfy some of the requirements needed to sit for the CPA Examination in the State of New Jersey, a total of 30 accounting credits and 12 business elective credits must be completed. Business electives may be selected from courses in accountancy, business law, economics, information science, and business administration. In addition, New York State requires Statistics (3 credits) which must be taken as part of the Core Mathematics Requirement. (Note that EC-300 Statistics for Business, Finance and Economics does not satisfy this requirement.) Students who expect to sit for the CPA Examination in NJ or in any another state should verify the specific academic requirements of that state, as they are subject to change. |
| 3 | All Accountancy majors are required to maintain a 2.5 average in major courses. |
Requirements for a Minor in Accountancy
| AC-151 | Principles of Accounting I | 3 |
| AC-152 | Principles of Accounting II | 3 |
| AC-331 | Intermediate Accounting Theory I | 3 |
| AC-332 | Intermediate Accounting Theory II | 3 |
| AC, BL or LW | Accountancy, Business Law or Law Electives | 6 |
| Total Credits | 18 | |
Requirements for a Minor in Business Law
| BL-161 | Introduction to Law and Contracts | 3 |
| BL-162 | Agency and Business Organization | 3 |
| BL-241 | Real and Personal Property | 3 |
| BL-251 | Uniform Commercial Code | 3 |
| LW-155 | Seminar in Contemporary Legal Issues (Values) | 3 |
| One Elective as Approved by Department | 3 | |
| Total Credits | 18 | |
AC Courses
AC-151. Principles of Accounting I. 3 Credits.
Fundamental principles of accounting for business entities; the reporting of financial information to users; basic considerations underlying financial and cost accounting data from a management point of view.
AC-152. Principles of Accounting II. 3 Credits.
Fundamental principles of accounting for business entities the reporting of financial information to users basic considerations underlying financial and cost accounting data from a management point of view. Prerequisites: AC-151.
AC-325. Forensic Accounting. 3 Credits.
A basic practical understanding of Forensic Accounting as a management tool. Prerequisites: AC-152.
AC-331. Intermediate Accounting Theory I. 3 Credits.
Traditional financial accounting topics, including recent developments by the leading professional accounting organizations. Prerequisites: AC-152.
AC-332. Intermediate Accounting Theory II. 3 Credits.
Traditional financial accounting topics, including recent developments by the leading professional accounting organizations. Prerequisites: AC-331.
AC-341. Advanced Accounting Theory. 3 Credits.
Study of specialized subject areas rounding out the accounting knowledge required by the beginning career accountant. Prerequisites: AC-332.
AC-420. Principles of IT Auditing. 3 Credits.
Principles of IT Auditing examined from the point of view of information systems and management. IT operations will be examined from both standalone and global environments. The Cobit framework will be introduced for auditing IT operations. Prerequisites: AC-151 OR IS-380 OR PERMISSION OF INSTRUCTOR.
AC-443. Cost Accounting. 3 Credits.
Study of cost accounting information systems and their importance as an essential management tool. Prerequisites: AC-332.
AC-444. Auditing Principles. 3 Credits.
Study of auditing standards associated with the examination of corporate accounts. Emphasis on audit objectives. Additional course fee of $45. Prerequisites: AC-332 Course Type(s): Capstone.
AC-455. Taxation. 3 Credits.
Practical understanding of the Federal Income Tax Law including the basic principles of the Law and their practical application. Prerequisites: AC-152.
AC-474. Accounting for Intercorporate Investment. 3 Credits.
Study of accounting for intercorporate investment parent-subsidiary relationships purchase vs pooling of interests indirect and reciprocal holdings. Prerequisites: AC-332.
AC-480. Integrated Accounting Capstone. 3 Credits.
This course will provide a comprehensive, practical overview of the accounting curriculum, including Principles of Accounting I & II, Intermediate Accounting Theory I & II, cost accounting, advanced accounting theory, auditing principles, and financial reporting. The course will be taught in part by introducing the student to case studies based on current real-world accounting issues. This methodology will allow the students to apply their knowledge of accounting to real-world scenarios, demonstrating competency in both their knowledge base and their ability to identify and solve accounting issues.
AC-495. Pathway to the CPA. 3 Credits.
This course will provide an overview of the 4 parts of the CPA examination, Auditing & Attestation (AUD), Financial Accounting & reporting (FAR), Regulation (REG) and Business Environment & Concepts (BEC). This course will provide an extensive review of the accounting and business knowledge base required to prepare for the AUR and FAR parts of the CPA exam. This course will also provide an opportunity for the student to assess their CPA exam readiness through practice tests and practice task-based scenarios.
BL Courses
BL-161. Introduction to Law and Contracts. 3 Credits.
Introduction to the legal system; the nature of contracts; the statute of frauds; assignment of contracts; methods of discharging obligations in contract; remedies upon breach of contract.
BL-162. Agency and Business Organization. 3 Credits.
The nature and creation of an agency relationship, a partnership, a corporation the rights and duties of the various parties the law of trade regulation and unfair competition. Prerequisites: BL-161.
BL-165. International Law and Property Rights. 3 Credits.
The key to international business success is minimizing risk. The course emphasizes the management of risk when doing business over great distances. Examines legal aspects of trade, intellectual property and foreign direct investment.
BL-241. Real and Personal Property. 3 Credits.
The nature of real and personal property methods of transferring title bailment duties and liabilities of common carriers rights of society trusts insurance security interest. Prerequisites: BL-161.
BL-251. Uniform Commercial Code. 3 Credits.
Study of articles 1, 2, 3, 4 and 9 of the Uniform Commercial Code. Form and content of commercial paper bank deposits and collections security interest in personal property product liability. Prerequisites: BL-161.
BL-310. Sports Law. 3 Credits.
This course will provide students an overview of law as it relates to sports topics including but not limited to sports representation and management, constitutional law, intellectual property law, Title IX and sports crimes. Prerequisites: BL-161 AND BL-162.
BL-330. Negotiation and Conflict Resolution. 3 Credits.
This course focuses on the nature, cause, progression and resolution of conflicts and disputes. Particular emphasis will be placed on disputes involving commercial issues and businesses. Students will gain knowledge and apply techniques to facilitate, mediate and successfully resolve disputes over a range of situations. Methods of conflict de-escalation and pursuit of settlement through negotiation will be learned and applied. Prerequisites: BA-240 OR BL-161.
BL-333. Environmental Law. 3 Credits.
This course is designed to expose students to several environmental statutes including the Clean Air Act and the Pollution Control Law, as well as environmental sustainability. Prerequisites: BL-161.
BL-421. Doing Business Overseas. 3 Credits.
This course is designed to expose students to the global business and legal environment through short-term study visits to selected overseas countries. The aim is to help participants develop a better and more practical understanding of the political, economic, legal and cultural environments of the countries visited. Additional course fee of $50. Prerequisites: BL-161 OR LW-155; Course Type(s): International (Travel),Pluralism.
BL-495. Exploring Legal Concepts Overseas. 3 Credits.
In this course we will discuss different legal concepts as they pertain to foreign countries and as compared/contrasted to the American Legal System. Such topics may include, but are not limited to, the structure of the legal system, the origin and philosophy of law, the social and economic effects of the law in the foreign country, contemporary and controversial legal issues in the foreign country, and the impact all of these concepts may have had and/or continue to have on American Law. Additional course fee of $50. Course Type(s): International (Travel),Pluralism.
LW Courses
LW-155. Seminar in Contemporary Legal Issues. 3 Credits.
A course open to all students examining current legal issues in a seminar setting.This course will acquaint students with the issues that are at the forefront of the legal environment such as physician assisted suicide, legal issues relating to the world-wide web, capital punishment, drug laws and their enforcement, abortion and the law, affirmative action and race-conscious preferences, and sex offender notification laws. Course Type(s): Values,Core curriculum course,Senior Seminar.
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LW-156. Legal Aspects of Health Care. 3 Credits.
Analysis of the legal aspects of health care, including general contracts, confidentiality of records, insurance liability, and malpractice.
Mr. Levin has concentrated his practice on complex business transactions, including mergers, acquisitions, buyouts, private equity and venture capital investing, formation of private equity funds, debt and equity restructurings and workouts, and executive compensation, with emphasis on tax, corporate, SEC, and structuring aspects, handling transactions which range in size from several million dollars to more than $7 billion.
Earlier in his legal career, Mr. Levin (then a litigator) served as lead trial and appellate counsel in:
- 8 U.S. Supreme Court arguments
- 12 U.S. Court of Appeals arguments
- 3 U.S. District Court trials (including 1 week jury trial)
Darling mp3 songs download 320kbps. American Lawyer Magazine Commentary:
'The Top 50 Big Law Innovators of the Last 50 Years'
In August 2013, The American Lawyer magazine named Mr. Levin one of the 50 American lawyers who 'over the last 50 years…had an outsize impact on the [legal] profession,' by helping (in American Lawyer'swords) to lay 'the legal groundwork for the then nascent private equity industry,' developing 'frameworks for dealing with ratios for sharing profits between management and capital providers, general partners versus limited partners, tax ramifications, carried interest, and senior borrowing versus subordinate[d] borrowing.'
The Best Lawyers in America
In connection with the 30th anniversary of The Best Lawyers in America publication, Mr. Levin was recognized in 2014 in a special supplement highlighting the few attorneys who had been honored continuously in each annual edition of Best Lawyers® since its 1983 inception. Mr. Levin has been recognized in the areas of Leveraged Buyouts and Private Equity Law, Corporate M&A and Securities Law, Tax Law, Venture Capital Law, Corporate Law, and Corporate Governance and Compliance Law.