|
Course Descriptions
Undergraduate Information:
Current Undergraduate Catalog >>
CSPs (Computer Skills Prerequisites) >>
Acct 2101 Principles of Accounting I. (3)
In this course, students begin to develop accounting skills for solving business problems, individually and collaboratively. Some of the problems include evaluating business projects and process changes, predicting and reporting operating results, and managing business risks. The course concentrates on planning, decision making, and communicating operating results in traditional and ebusiness settings. Students interpret the meaning and characterize the implications of computations for a variety of business products, distribution channels and constraints, and then communicate viewpoints and recommendations to stakeholders using database, spreadsheet, and word processing skills.
Prerequisite none
CSPs 1, 2, 4, 6, 7
Acct 2102 Principles of Accounting II. (3)
In this course, students continue developing accounting skills for solving business problems, individually and collaboratively. Students analyze information needed for financing and investing decisions and communicate alternatives and recommendations to stakeholders using spreadsheet and word processing software skills. Students evaluate operating outcomes using financial and non-financial performance measures appropriate in traditional and ebusiness environments.
Prerequisite Acct 2101, minimum grade of C.
CSPs 1, 2, 4, 6, 7
Acct 4020 Professional Accounting and Reporting (1)
This course will introduce students to the accounting profession,
the institutional, legal and regulatory framework of accounting, the role of various professional accounting associations and institutes, the traditions, expectations
and ethical demands of the profession, and the availability of diverse career options.
Prerequisite: B average or higher in Acct 2101 and 2102 or equivalent. Requires a 2.5 GSU GPA and 45 semester hours.
CSP: 1, 2, 4, 5, 7
Acct 4030 Transaction Analysis (1)
The course is a tightly focused, intense course emphasizing (1) transaction analysis, (2) basic journal entries of the accounting process, including accruals, adjusting entries, and closing entries, (3) T-account analysis, (4) the basics of major accounting issues like inventory flow methods, depreciation methods, and utilization of allowance accounts, (5) the structure and logic of the four basic financial statements, and (6) some commonly-used ratios related to profitability, liquidity and solvency evaluations.
Prerequisite: B average or higher in Acct 2101 and 2102 or equivalent. Requires a 2.5 GSU GPA and 45 semester hours.
CSP: 1, 2, 4, 5, 7
Acct 4110 Financial Accounting and Reporting (4)
This course exposes students to the real-world challenges of financial reporting. Class time is primarily devoted to discussions of broad accounting concepts and issues rather than display and instruction of specific accounting rules. Exposure to and practice with the rules are primarily achieved in technical lab sessions outside of class time. The oveall goal of the course is to give students exposure to the critical conceptual elements they need to make professional accounting judgements.
Prerequisite: Acct 4210, Acct 4020 and Acct 4030
Acct 4210 Cost/Managerial Ac. (3)
Students study what information managers need to plan, monitor and improve their critical processes, products and services. Emphasizing ebusiness environments, this course highlights the application of information technologies to tasks such as measuring costs to produce, market and deliver products and services, planning via budgets and cost-volume-profit analysis, implementing activity-based-management systems, and measuring and evaluating performance in traditional and ebusiness settings. Students interpret and characterize implications of computations and communicate recommendations to stakeholders using database, spreadsheet, and word processing skills.
Prerequisite: B average or higher in Acct 2101 and 2102 or equivalent for Accounting majors; FI 4000 for Finance majors
CSPs 1, 2, 4, 6, 7
Acct 4310 Accounting Information Systems. (3)
This course develops skills required by accountants as users, managers, designers, and evaluators of information systems in ebusiness environments. The skills include choosing, extracting, and analyzing information to solve business problems, modeling technology-enabled business processes, developing information systems, and designing and evaluating internal control in ebusiness environments.
Prerequisites: CIS 2010, Acct 4210
CSPs 1, 2, 3, 4, 5, 6, 7, 8
Acct 4389 Directed Readings in Accounting. (1-3)
Prerequisite: Acct 2101 and Acct 2102, minimum grade of "C" in each, consent of instructor.
Acct 4391 Field Study in Accounting. (3, may be repeated once)
The field study is a supervised, employer-site learning experience. In this experience, students have the opportunity to apply accounting skills in a professional setting. Students must consult with the instructor or with the Undergraduate Program Coordinator before registering to determine whether their employment or internship experiences will qualify for credit.
Prerequisite: Acct 4110, Acct 4210; 3.0 GSU GPA, consent of instructor
CSPs 1, 2, 4, 6, 7, 8
Acct 4410 Introduction to Financial Statement Analysis (3)
This course will introduce students to financial statement analysis. Students will learn how to apply general purpose financial statements and related data to derive estimates and make inferences useful in business decisions..
Prerequisite: Acct 4110.
CSPs 1, 2, 4, 5, 7
Acct 4510 Introduction to Federal Income Taxation.(3)
This course introduces students to the federal tax concepts applicable to sole proprietorships, partnerships, corporations, estates, and trusts. Emphasis is placed on differences between tax and financial ac-counting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.
Prerequisite: Senior standing or graduate status.
CSPs 1, 2, 6, 7
Acct 4610 Introduction to Assurance Services. (Auditing) (3)
This course develops students' knowledge of auditing, attest and assurance services in traditional and ebusiness environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity and methods of verification.
Prerequisite: Acct 4110 (C or better); corequisite: Acct 4310.
CSPs 1, 2, 3, 4, 6, 7
|
|
