UNIVERSITY OF FLORIDA


 ATG. 419.-Controllership Accounting. 3 hours. 3 credits. Prerequisite
or corequisite: ATG. 312 except for majors in management. Offered 2.
 The accounting and administrative functions and the managerial responsibilities
of the chief accounting and reports officer of the modern business enterprise.
 ATG. 492.-Advanced Auditing. 3 hours. 3 credits. Prerequisite: ATG.
412. Offered 2.
 Advanced work in auditing theory and practice emphasizing auditing standards
and reports. An audit practice case will be completed by each student.
 ATG. 493.-Advanced Cost Accounting. 3 hours. 3 credits. Prerequisite:
ATG. 313. Offered 1.
 Advanced work in cost accounting emphasizing managerial uses, standard cost
procedures, and distribution cost analysis.
 ATG. 494.-Advanced Income Tax Accounting. 3 hours. 3 credits. Pre-
requisite: ATG. 414. Offered 2.
 A continuation course in the study of the federal income tax law and related ac-
counting problems. Particular attention is given to the determination of net income
for partnerships, estates and trusts, and corporations. Consideration is given also to
excess profits tax, corporate reorganizations, special surtaxes on corporations, and tax-
payers' relations with administrative authorities. The student will become familiar
with the computations required in the determination of federal estate and gift taxes,
and some Florida state and local taxes. Practice is provided in the preparation of
returns, and in the use of loose-leaf tax services.

 GRADUATE COURSES
 Though no graduate major may be completed without adequate course work on
the 500 level, certain undergraduate courses in accounting are available for graduate
credit as a part of a candidate's major. These are: ATG. 410-Managerial Accounting
and Budgeting; ATG. 413.-Advanced Accounting; Systems; ATG. 414-Income Tax
Accounting; ATG. 415.-Corporate Accounting Problems; ATG. 416.-Internal Audit-
ing; ATG. 417.-Governmental Accounting; ATG. 418.-Advanced Accounting; CPA
Problems; ATG. 415.-Controllership Accounting; ATG. 492.-Advanced Auditing;
ATG. 493.-Advanced Cost Accounting; and ATG. 494.-Advanced Income Tax Ac-
counting.
 ATG. 511.-Accounting Theory. 3 hours. 3 credits. Prerequisite: ATG.
411. Offered 1, 3.
 The theory behind accounting functions in their relation to the business enterprise.
 ATG. 512.-Public Accounting: Problems and Reports. 3 hours. 3 credits.
Prerequisite: ATG. 412. Offered 1.
 Some of the leading problems in the field of public accounting, including the ser-
vices offered, the need for and the manner of regulation of the profession, requirements
for success in the profession, liabilities of public accountants, criteria for evaluating
auditing standards, and the formulation of audit reports. Use is made of selected case
studies. Consideration is also given to the relation of public accounting to other pro-
fessions, and attention is directed to the bibliography of the field.
 ATG. 513.-Cost and Budgeting Accounting. 3 hours. 3 credits. Prerequi-
sites: ATG. 313, ATG. 411, and ATG. 412. Offered 2.
 An analysis of complex cost problems, managerial use of cost reports in manage-
ment and budget preparation, as well as the design and installation of cost systems.
The statement "Offered 1" means offered first semester; 2, second semester; 3, summer session.