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    Apr 30, 2024  
2018-2019 Catalog 
    
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2018-2019 Catalog [ARCHIVED CATALOG]

Course Descriptions

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Taxation
  

  • TA 350B Taxation of US Persons with Foreign Activities

    3 unit(s)
    Covers US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations and foreign currency transactions. Prerequisite(s): TA 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350C Income Tax Treaties

    3 unit(s)
    Focuses on the role, function and uses of income tax treaties. Examines the general aspects of treaties (policy, legal authority and negotiation), the interpretation of treaties, and a detailed examination of the terms of the US Model Income Tax Convention, the OECD Model Tax Convention, theed Nations Model Double Tax Convention between Developed and Developing Countries, as well as selected provisions of currented States treaties in force. Topics include taxation of investment income (i.e. interest, dividends and capital gains), taxation of license fees and royalties, treaty shopping; limitation of benefits, permanent establishment; taxation of the income of natural persons (i.e. personal services), allocation of income between related parties, non-discrimination toward foreigners and recent treaty developments.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350D Transfer Pricing

    3 unit(s)
    Provides an in-depth coverage of inter-company pricing rules, including inter-company sales, loans, services, leasing, and transfers of intangibles. Discusses inter-company sales cases, as well as the treatment of inter-company loans under the imputed interest and below market loan provisions. Examines advance pricing agreements and relevant treaty provisions. Prerequisite(s): TA 321 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 350E International Mergers, Acquisitions and Joint Ventures

    3 unit(s)
    Analyzes the US tax issues relating to both inbound and outbound mergers, acquisitions and joint ventures, including taxable acquisitions and dispositions, joint ventures, tax-free acquisitive exchanges and reorganizations, and distributions and divisive reorganizations. Prerequisite(s): TA 350A  and TA 350B .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 352 Taxation of Electronic Commerce

    3 unit(s)
    Provides a comprehensive examination of the tax issues confronted by companies engaged in electronic commerce, with special attention to remote sellers. Covers state sales tax, state income tax, cross-border (international) transactions, tax accounting for web site development costs, acquisitions and dispositions of web-based businesses, valuation issues and tax compliance associated with e-commerce. Emphasizes six unique aspects of e-commerce taxation, including worldwide reach of web sites, anonymous transactions, digital products, remote operation of a web server, intangible assets in web sites, and fast-changing rules. Prerequisite(s): TA 318 , TA 322A , TA 329  and TA 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 356 Choice of Entity

    3 unit(s)
    Examines and compares the tax characteristics of business and investment entities. Explores the tax treatment, problems and planning techniques of formation and operation of entities, including effective tax rate, eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course. Prerequisite(s): TA 322A  and TA 328 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 358LS Business Leader Speaker Series

    1 unit(s)
    A weekly lecture series in which featured speakers highlight personal and professional accomplishments that have shaped their leadership philosophies. The series is open to the public and can be taken as a one-unit course-credit/no credit. If taken for credit, attendance at all lectures is mandatory (though one excused absence is allowed). The speaker series can also be combined with TA 359EL  for 3 units. Cross-listed with and equivalent to: ACCTG 358LS .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 359EL Exploring Business Leadership

    2 unit(s)
    A companion course to TA 358LS Business Leader Speaker Series . We will use the speakers at the weekly Leadership Speaker Series as a jumping off point for the leadership theories we will explore. The purpose of this course is to introduce students to theories of leadership which will inform and guide students in their personal lives and professional practice as leaders. The course will examine primary styles of leadership and each week, using independent research, students will have the opportunity to apply these theories through case analysis of the speakers and to enhance personal skill development through reflective-leadership practice. Corequisite(s): TA 358LS . Cross-listed with and equivalent to: ACCTG 359EL .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 361 Tax Aspects of Bankruptcy and Insolvency

    3 unit(s)
    Provides a basic overview of the basics of bankruptcy, insolvency and pre-bankruptcy planning for individuals, corporations and partnerships. Covers the differences between bankruptcy Chapters 7, 11 and 13, the workings of the automatic stay, offsets, priorities, and the creation of the separate bankruptcy estate and liquidating trusts. Examines the tax and bankruptcy treatment of debtors, claims of creditors, tax-free bankruptcy reorganizations, survival of tax attributes and pre-and post-petition debt discharges and the role of the tax professional. Includes case study reviews of current significant corporate bankruptcies, including associated Disclosure Statements, Plans of Reorganization and petitions in order to appreciate the form that tax-sensitive documents are presented and to analyze the various tax consequences of bankruptcy discharges to debtors, creditors and interest holders such as shareholders. Prerequisite(s): TA 318  and TA 329 . Recommended: TA 319 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 362 Accounting for Income Taxes

    3 unit(s)
    Examines the financial accounting and reporting of income taxes under Statement of Financial Accounting Standards Codification Topic 740 (FASB ASC 740), formerly known as FAS 109, and related accounting literature. Covers the calculation of current and deferred income taxes, an overview of book-tax differences, the calculation of interim period tax provisions, and the presentation and disclosure of income taxes in financial statements. Students will learn the basics of accounting for income taxes related to advanced topics such as stock compensation expense, foreign operations, state income taxes, and accounting for uncertain tax positions (formerly known as FIN 48). The difference between US and international accounting standards will be identified and discussed. Prerequisite(s): ACCTG 100A  or equivalent or CPA license or consent of department.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 363 Taxation of Financial Instruments

    3 unit(s)
    Examines the tax aspects of financial instruments, products, and transactions. Covers basic principles, including financial terminology, types of market participants, as well as the tax concepts of timing, character, and source. Addresses wash sales, constructive sales, short sale rules, straddles, market discount, original issue discount, Section 1256 and notional principal contract regulations. The course will be divided into three broad categories: Equity, Debt and Derivatives. Students will study the detailed rules regarding the tax treatment of financial instruments including stocks, bonds, options, forward contracts, futures contracts, convertible and contingent payment instruments, swaps and hybrid instruments. Prerequisite(s): TA 318 , TA 329  and TA 330 .


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 365 Employee Benefits and Compensation

    3 unit(s)
    Offers an in-depth study of employee benefit and compensation plans and their regulation under the Internal Revenue Code of 1986, as amended (the Code), and the Employee Retirement Income Security Act of 1974 (ERISA). The course will be taught from a workbook, handbook and relevant cases. Students will work extensively with the Code and ERISA.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  
  

  • TA 398 Internship: Taxation

    3-6 unit(s)
    Affords students the opportunity to gain direct tax practice experience for course credit. The educational value of the internship lies in the student’s ability to apply the substantive body of tax knowledge and skills in a real-world setting under the supervision of a tax practitioner. To be eligible for internship course credit, students must be in good academic standing, and have satisfied prerequisites and additional requirements determined by the Bruce F. Braden School of Taxation. For more information on student eligibility for TA 398, Internship: Taxation, go to http://www.ggu.edu/programs/taxation/internship/ This course may be taken more than once for credit.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • TA 399 Directed Study

    1-3 unit(s)
    Provides an opportunity for the advanced student with a specific project in mind to do reading in a focused area and to prepare a substantial paper under the direction of a faculty member. Only one directed-study course may be taken for credit toward a master’s degree. This course may be taken more than once for credit. Prerequisite(s): completion of six graduate taxation courses and consent of dean.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:

Undergraduate Programs
  

  • UGP 10 Gateway to Success

    3 unit(s)
    The adult undergraduate student who has clearly defined goals for personal, academic and professional achievement is more likely to complete a degree program in the shortest possible time and with the highest level of success. Through review of learning theory for adult students, self-assessment activities and written self-reflection, students will define personal and professional goals related to the academic program. Through classroom activities, projects and presentations, students will enhance the skills that lead to achieving those goals and to general academic success. This course will introduce students to Golden Gate University’s culture of professional practice education as well as its support services and resources, such as the library and tutoring, advising and career services. A portfolio of student work and a comprehensive academic plan are among outcomes of the course. Must be taken during the first term of enrollment as an undergraduate degree student.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • UGP 80 Pathway to Success

    3 unit(s)
    The capstone for the associate of arts degree integrates learning across the general education program. Using skills, knowledge and abilities in the area of critical thinking, communication, ethics, lifelong learning, quantitative fluency and information literacy, this class will require the application of knowledge to create a professional portfolio that demonstrates master of the program’s learning objectives. This course is to be taken in the last term of the Associate of Arts programs


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
  

  • UGP 150 Learning Counts

    3 unit(s)
    Uses Prior Learning Assessment (PLA) to allow students to demonstrate learning they have acquired through training and experience outside of the higher education classroom. Through the completion of a six-week online course (CAEL 100) that provides instruction on how to prepare a portfolio of evidence of prior learning, students can earn up to 12 of general elective or discipline-specific credit. A faculty advisor will coordinate the Learning Counts process, including the selection of appropriate course equivalents for portfolio review. Credit/No Credit. Prerequisite(s): UGP 10  and recommendation of advisor.


    Select the appropriate link below to view the course catalog and course schedule on the GGU website:
 

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