5th floor, Robinson College of Business Building,
404/651-2611

Jane F. Mutchler, Director
Faculty: Barden, , Borthick, Bullen, Brown, Calegari, Fenn, Geisler, Giovinazzo, Gramling, Hannan, Huss, Jacobs, Joe, Jones, Larkins, Messier, Mutchler, Nathan, Natho, Ransopher, Richards, Sevcik, Sivakumar, Slocum, Springer, Sriram

Course prefix: Acct

The accounting program is designed to provide the foundation-level technical and analytical accounting knowledge and skills needed to become a professional in the accounting field and to pursue a fifth (graduate) year of accounting study. The primary emphasis of the program is preparation for students who wish to apply for admission to the Master of Professional Accountancy program. In addition, the program is designed to provide appropriate preparation for entry-level positions in business and for graduate study in law or other business fields. The B.B.A. in accounting focuses on broad business and accounting exposure based on a sound foundation of general education.

Accountants today are expected to participate extensively in the general area of business management. The profession of accountancy is becoming increasingly divergent, encompassing such areas as financial and operational auditing, management advisery services, operations research, information systems development and assurance, financial reporting, corporate tax planning, and cost analysis and control.

In recognition of the advisability of acquiring a broadly based education in liberal arts and general business subjects, as well as the necessity of a thorough foundation in the highly specialized and diversified fields of accounting, a person desiring a career in accounting is encouraged to complete the entire professional program of study leading to the Master of Professional Accountancy degree.

The two introductory courses in accounting are the most important courses for a student contemplating accounting as a major field. At a minimum, a student should have attained a grade of B average in these two courses before considering accounting as a major. Students planning to major in accounting may consult with a school adviser.

If there has been a time lag of two or more semesters between the introductory courses and Acct 4060, the student should consider a personal review of the introductory sequence. In cases where there has been a great length of time between the introductory courses and Acct 4060, the student should consider retaking Acct 2101 for credit or audit and reviewing Acct 2102.

A minimum grade of C is required to satisfy the prerequisites to any accounting course.

Required Major Courses: Acct 4060, 4070, 4210, 4310, 4510, and 4610. Students taking one course at a time should take them in the order listed.

Recommended courses: Psyc 1101 and Soci 1101 as Core Area E social science electives; LglS 4050 as an RCB elective; and Phil 3730 as a non-RCB elective. Recommended courses for students planning to enter the Master of Professional Accountancy's accounting systems or management accounting specializations: Math 2420 as a non-RCB elective; CIS 3260 as an RCB elective.

Other Requirement: Transfer credit toward the accounting major courses may not be more than five years old at the time the student enrolls. Students who reenroll after an absence of more than two years may retain major credit only for course work that is less than five years old at the time of reenrollment; this includes Georgia State credit and transfer credit.

Notice to students who plan to take the Uniform Certified Public Accountant (CPA) examination in the state of Georgia: Students are advised that candidates for the CPA exam must have completed no fewer than 150 semester hours of college credit which includes an undergraduate degree. Candidates also must have completed no fewer than 30 semester hours of accounting beyond principles of accounting and 24 semester hours in general business subjects at an accredited, four-year college or university which offers a baccalaureate degree.

The School of Accountancy recommends that students meet the requirements of the law by being admitted to either the Master of Professional Accountancy or Master of Taxation degree programs after completing an undergraduate degree. Thus, students who plan to enroll at the master's level should become aware of the admission requirements early in their undergraduate studies; a strong academic record and satisfactory scores on the Graduate Management Admission Test are important factors in master's-level admission.