CATALOG 1952-1953


 ATG. 514.-Federal Income Tax Accounting. 3 hours. 3 credits. Prerequi-
site: ATG. 414. Offered 1, 3.
 Advanced consideration of corporation income tax accounting; procedure in respect
to the controversies over income tax liability, including rules of practice before the
Treasury Department and the Tax Court; and federal estate and gift taxes, including
their income tax aspects. This course requires some original search for the application
of income tax standards, and provides for the preparation of reports or briefs.
 ATG. 517.-Governmental and Municipal Accounting. 3 hours. 3 credits.
Prerequisite: ATG. 317. Offered 1, 3.
 An intensive study of alternative accounting procedures and reports for local gov-
ernments, including a detailed consideration of municipal cost accounting; study of state
accounting and financial procedures, including their relation to local government ac-
counting practices; survey of accounting, and budgeting in the federal government,
including the relation of cash income and outgo statements to national income account-
ing.
 ATG. 518.-Evolution of Accounting Theory and Practice. 3 hours. 3
credits. Prerequisite: ATG. 411. Offered 2.
 Development of accounting principles and practices and their relation to economics,
law and finance.
 ATG. 519.-C.P.A. Problems. 3 hours. 3 credits. Prerequisite: ATG. 418.
Offered 2.
 A critical analysis of theories and technics involved in the solution of advanced
accounting problems containing complex situations faced by public accountants and
candidates for the C.P.A. examinations.
 ATG. 590.-Survey of Accounting. 3 hours. No credit. Offered 2.
 This is a survey course in accounting designed to give graduate students a basic
understanding of the principles and functions of the subject. Principles governing the
determination of income, the valuation of assets, accounting for creditor's and owner's
equities, accounting for corporation securities, analysis and interpretation of accounting
reports, and the relationship of accounting to economics comprise the main body of the
subject matter. Some attention is given the principles of cost analysis, governmental
accounting, the function of the auditor, and income tax accounting.


The statement "Offered 1" means offered first semester; 2, second semester; 3, summer session.