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Competency in Math Essentials MTE 1-3 as demonstrated through the placement and diagnostic tests, or by satisfactorily completing the required MTE units, or equivalent. [view & print course content summary] ACC 134 Small Business Taxes 3 cr.

Introduces taxes most frequently encountered in business. Studies the fundamentals of income tax preparation of business taxes for small businesses organized as proprietorships, partnerships, limited liability companies, and S-corporations.

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Prepares students to complete the Certified Bookkeeper examination given by the American Institute of Public Bookkeepers (AIPB) utilizing a review course prepared by the AIPB. Demonstrates how decision-makers use accounting information for reporting purposes.

Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information.

Includes cost control, responsibility accounting, capital budgeting, and pricing decisions.

Prerequisite: ACC 212 with a grade of "C" or higher. [view & print course content summary] ACC 240 Fraud Examination 3 cr.

Prerequisite: ACC 117 or ACC 211, or equivalent, or school approval. [view & print course content summary] ACC 217 Analyzing Financial Statements 3 cr.

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    Article 87 of the PSD requires the European Commission to report on the implementation and impact of the PSD by 1 November 2012.