Course Listing For ACCT

ACCT 1120H. Principles of Accounting I (Honors). 3 hours.
Oasis title: PRIN OF ACC I H.
Not open to students with credit in ACCT 2101.
Prerequisite: Permission of Honors.
Financial accounting and the accounting environment. Students learn to record business transactions, post accounts, and prepare financial statements. The latitude given managers in preparing financial statements, and the role played by the external auditor in attesting statement presentations. A research project is required.
Offered on a regular basis.
Quarter equivalent: ACC 112H

ACCT 1130H. Principles of Accounting II (Honors). 3 hours.
Oasis title: PRIN ACC II H.
Not open to students with credit in ACCT 2102.
Prerequisite: ACCT 1120H and permission of Honors.
The analysis, interpretation, and reporting of managerial accounting information for management's use in operating a business. Concepts and methods, such as capital budgeting and break-even analysis, are related to other business disciplines.
Offered on a regular basis.
Quarter equivalent: ACC 113H

ACCT 1160. Survey of Accounting. 3 hours.
Oasis title: SURVEY OF ACC.
Prerequisite: Permission of department.
The analysis and interpretation of financial statements commonly found in the private sector. Not open to Business Administration students.
Offered on a regular basis.
Quarter equivalent: ACC 116

ACCT 2101. Principles of Accounting I. 3 hours.
Oasis title: PRIN OF ACC I.
Not open to students with credit in ACCT 1120H.
Basic accounting systems, concepts, and principles. The analysis and design of financial controls and the preparation, analysis, and interpretation of financial statements. Time value of money and ratio analysis are discussed as they relate to other disciplines such as finance and marketing.
Non-Traditional Format: This course is also offered through University System of Georgia Independent Study (USGIS).
Offered on a regular basis.
Quarter equivalent: ACC 110

ACCT 2102. Principles of Accounting II. 3 hours.
Oasis title: PRIN ACC II.
Not open to students with credit in ACCT 1130H.
Prerequisite: ACCT 1120H or ACCT 2101.
Basic managerial accounting systems, concepts, and principles. The analysis, interpretation, and reporting of cost data for management's decision making needs. Cost-volume-profit analysis, budgeting, and performance reporting are discussed as they relate to other business disciplines.
Non-Traditional Format: This course is also offered through University System of Georgia Independent Study (USGIS).
Offered on a regular basis.
Quarter equivalent: ACC 111

ACCT 4000. Accounting Information in a Multinational Setting. 3 hours.
Oasis title: INTL ACC.
Prerequisite: ACCT 1130H or ACCT 2102.
The use of domestic and international accounting information in the valuation of business enterprises and prediction of earnings, cash flow, and equity value.
Offered on a regular basis.

ACCT 4400. Principles of Taxation for Non-Accountants. 3 hours.
Oasis title: TAX SURVEY.
Not open to students with credit in ACCT 5400/7400.
Prerequisite: ACCT 2101.
The principles of federal income taxation as they apply to individuals and business entities.
Offered on a regular basis.
Quarter equivalent: ACC 440

ACCT 4990. Directed Study in Accounting. 1-6 hours. Repeatable for maximum 6 hours credit.
Oasis title: DIRECTED STUDY.
Prerequisite: ACCT 1130H or ACCT 2102.
Directed study or research in the area of accounting.
Non-Traditional Format: Directed readings or study under the direction of a faculty member done independently of regularly scheduled classes.
Offered on a regular basis.
Quarter equivalent: ACC 399

ACCT 4990H. Honors Thesis. 3 hours.
Oasis title: HONORS THESIS.
Prerequisite: Senior standing and permission of Honors.
Individual research leading to an honors thesis under the guidance of a thesis director.
Non-Traditional Format: Research project under the direction of a faculty member done independently of the regularly scheduled classes.
Offered on a regular basis.
Quarter equivalent: ACC 499H

ACCT 5000. Intermediate Accounting I. 3 hours.
Oasis title: INTERMED ACC I.
Prerequisite: ACCT 1130H or ACCT 2102.
Corequisite: ACCT 5710.
Accounting concepts, critical thinking skills, and techniques involved in the accounting process and the preparation of financial statements. Most asset categories and current and long-term liabilities. The financial statements from the perspective of both preparers and users. The accounting standard-setting process and the economic consequences of accounting standards on a form's stakeholders.
Offered on a regular basis.
Quarter equivalent: ACC 500

ACCT 5010. Intermediate Accounting II. 3 hours.
Oasis title: INTERMED ACC II.
Prerequisite: ACCT 5000.
Corequisite: ACCT 5720.
A continuation of Intermediate Accounting I. Topics from accounting are reinforced with new topics concerning owners equity, earnings per share, accounting changes and errors, income taxes, pensions, leases, and other topics.
Offered on a regular basis.
Quarter equivalent: ACC 501

ACCT 5020. Intermediate Accounting III. 3 hours.
Oasis title: INTER ACC III.
Prerequisite: ACCT 5010.
A continuation of Intermediate Accounting II.
Offered on a regular basis.
Quarter equivalent: ACC 502

ACCT 5030/7030. Advanced Financial Accounting. 3 hours.
Oasis title: ADVAN FIN ACC.
Prerequisite: ACCT 5020.
Application of accounting theory to complex business entities, including accounting for equity investments, business combinations, and international operations. Accounting for not-for-profit organizations. The preparation of consolidated financial statements, including the use of electronic spreadsheets.
Offered on a regular basis.
Quarter equivalent: ACC 503/703

ACCT 5100/7100. Managerial Accounting I. 3 hours.
Oasis title: MANAGERIAL ACC I.
Prerequisite: ACCT 1130H or ACCT 2102.
The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations.
Offered on a regular basis.
Quarter equivalent: ACC 510/710

ACCT 5200/7200. Audit/Systems I. 3 hours.
Oasis title: AUDIT/SYSTEMS I.
Prerequisite: ACCT 5020 and ACCT 5100/7100.
Assurance services with focus on the audit of financial statements. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk. The role of professional ethics and legal liability in the auditing profession.
Offered on a regular basis.
Quarter equivalent: ACC 520/720

ACCT 5310/7310. Audit/Systems II. 3 hours.
Oasis title: AUDIT/SYSTEMS II.
Prerequisite: ACCT 1130H or ACCT 2102.
Accounting information systems (AIS), including the role of such systems in an organization, electronic data processing, AIS applications, AIS analysis and design, AIS controls, and the audit of AIS.
Offered on a regular basis.
Quarter equivalent: ACC 530/730

ACCT 5400/7400. Taxation I. 3 hours.
Oasis title: INTRO TO TAXATION.
Prerequisite: ACCT 1130H or ACCT 2102.
A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to tax problems as well as methods of analysis most appropriate to taxation issues.
Non-Traditional Format: This course is also offered through University System of Georgia Independent Study (USGIS).
Offered on a regular basis.
Quarter equivalent: ACC 540/740

ACCT 5410/7410. Taxation II. 3 hours.
Oasis title: TAXATION II.
Prerequisite: ACCT 5400/7400.
The federal taxation of business entities and owners, primarily focusing on corporations and shareholders. The tax provisions governing business entities, as well as the impact of those provisions on business decisions and choice of entity form.
Offered on a regular basis.
Quarter equivalent: ACC 541/741

ACCT 5420/7420. Partnership Taxation. 3 hours.
Oasis title: PARTNERSHIP TAX.
Prerequisite: ACCT 5730/7730 and permission of department.
The fundamental tax and legal concepts involved in the income taxation of partnerships and partners.
Offered on a regular basis.
Quarter equivalent: ACC 842

ACCT 5430/7430. Estate and Gift Taxations. 3 hours.
Oasis title: ESTATE AND GIFT.
Prerequisite: ACCT 5730/7730 and permission of department.
The structure and fundamental concepts involved in estate and gift taxation and the income taxation of estates and trusts. Personal financial planning concepts are also introduced.
Offered on a regular basis.
Quarter equivalent: ACC 843

ACCT 5440/7440. Corporate Tax I. 3 hours.
Oasis title: CORP TAX I.
Not open to students with credit in ACCT 5410/7410.
Prerequisite: ACCT 5400/7400.
The federal taxation of business entities and owners, primarily focusing on corporations and shareholders, for students planning to pursue a concentration in taxation.
Offered on a regular basis.
Quarter equivalent: ACC 841

ACCT 5710. Professional Accounting I. 1.5 hours.
Oasis title: PROF ACC I.
Prerequisite: ACCT 1130H or ACCT 2102.
Corequisite: ACCT 5000.
Areas of accounting emphasis and their pertinence to alternative accounting careers. Written assignments and discussion with speakers used to enhance communication skills.
Offered on a regular basis.

ACCT 5720. Professional Accounting II. 1.5 hours.
Oasis title: PRO ACC II.
Prerequisite: ACCT 5000.
Corequisite: ACCT 5010.
Professional development and professional responsibilities of accountants in public and private practice.
Offered on a regular basis.

ACCT 5730/7730. Tax Policy and Research. 3 hours.
Oasis title: TAX POLICY.
Prerequisite: ACCT 5400/7400 and permission of department.
Development of tax research tools and the development of an understanding of tax policy issues as they arise in social policy and professional accounting settings.
Offered on a regular basis.
Quarter equivalent: ACC 542/742

ACCT 5740/7740. Accounting Policy and Research. 3 hours.
Oasis title: ACC POLICY.
Prerequisite: ACCT 5200/7200 and permission of department.
Development of accounting research tools and an understanding of accounting policy issues as they arise in social policy and professional accounting settings.
Offered on a regular basis.

ACCT 5800/7800. Internship/Cooperative Education. 1-9 hours. Repeatable for maximum 9 hours credit.
Oasis title: INTER/COOPER EDUC.
Prerequisite: Permission of department.
Applied professional experience or experience with the profession in another culture.
Non-Traditional Format: Relevant professional work experience that augments topics covered in regular classes.
Offered on a regular basis.
Quarter equivalent: ACC 580/780

ACCT 7990. Financial Accounting. 3 hours.
Oasis title: FIN ACC.
Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and limitations of such reports.
Offered on a regular basis.
Quarter equivalent: ACC 799

ACCT 8000. Financial and Managerial Accounting. 3 hours.
Oasis title: FIN & MGR ACCT.
Not open to students with credit in ACCT 7990.
Prerequisite: Permission of department.
Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and basic concepts related to the internal use of accounting information.
Non-Traditional Format: Half of the class will be on campus in a classroom setting. The remainder will be distance learning projects over the world-wide web.
Offered fall semester.

ACCT 8050. Financial Statement Analysis. 3 hours.
Oasis title: FIN STAT ANALYSIS.
Prerequisite: ACCT 5010 or ACCT 8150.
Basic techniques, research methods, strengths, and limitations of financial statement analysis. Computer analysis of financial data to predict earnings and other financial ratios. Use of these techniques to value equity securities and to predict takeover targets, future debt ratings, and bankruptcies.
Offered on a regular basis.

ACCT 8100. Managerial Accounting II. 3 hours.
Oasis title: MGR ACC.
Prerequisite: ACCT 5100/7100.
Advanced cost and managerial accounting topics. Application of cost and managerial accounting techniques to "real world" problems.
Offered on a regular basis.
Quarter equivalent: ACC 810

ACCT 8140. Internal Uses of Accounting Information. 2 hours.
Oasis title: INTERNAL USES ACC.
Prerequisite: ACCT 7990.
Basic concepts and techniques applicable to the internal uses of accounting information. Emphasis is placed on planning and control applications, but some attention is given to product costing issues.
Offered on a regular basis.
Quarter equivalent: ACC 814

ACCT 8150. Survey of Accounting. 1.5 hours.
Oasis title: SURVEY OF ACC.
Prerequisite: Permission of department.
Financial and managerial accounting for students with prior accounting course work or experience. Basic accounting concepts, techniques pertinent to understanding corporate financial statements and techniques applicable to the use of accounting information for planning and controlling business operations.
Offered on a regular basis.
Quarter equivalent: ACC 814A

ACCT 8200. Audit/Systems III. 3 hours.
Oasis title: AUDIT/SYSTEMS III.
Prerequisite: ACCT 5200/7200 and ACCT 5310/7310.
Advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. Students will complete a practice case, including the drafting of the audit report.
Offered on a regular basis.
Quarter equivalent: ACC 820

ACCT 8300. Systems. 3 hours.
Oasis title: SYSTEMS.
Prerequisite: ACCT 5310/7310.
Design, installation, and applications of particular accounting information systems.
Offered on a regular basis.
Quarter equivalent: ACC 830

ACCT 8440. Corporate Tax II. 3 hours.
Oasis title: CORP TAX II.
Prerequisite: ACCT 5440/7440 or permission of department.
Tax and legal concepts involved in the taxation of corporations and in the taxation of entities changing to or from a corporate form of organization.
Offered on a regular basis.
Quarter equivalent: ACC 844

ACCT 8490. Tax Implications of Business Decisions. 3 hours.
Oasis title: TAX FOR BUS DEC.
Prerequisite: ACCT 8140 or ACCT 8150.
The major provisions of the federal income tax law that impact management decisions in all types of business entities.
Offered on a regular basis.
Quarter equivalent: ACC 849

ACCT 8700. Special Topics in Accounting. 3 hours.
Oasis title: SPECIAL TOPICS ACC.
Prerequisite: Permission of department.
Advanced topics of current interest in auditing, financial accounting, managerial accounting, systems, or taxation.
Offered on a regular basis.

ACCT 8990. Directed Study in Accounting. 1-9 hours. Repeatable for maximum 9 hours credit.
Oasis title: DIRECT STY ACC.
Prerequisite: Permission of department.
Directed study or research in the area of accounting.
Non-Traditional Format: Directed readings or study under the direction of a faculty member done independently of regularly scheduled classes.
Offered on a regular basis.
Quarter equivalent: ACC 899

ACCT 9000. Doctoral Research. 1-12 hours. Repeatable for maximum 12 hours credit.
Oasis title: DOCTORAL RESEARCH.
Prerequisite: Permission of department.
Research while enrolled for a doctoral degree under the direction of faculty members.
Non-Traditional Format: Independent research under the direction of a faculty member.
Offered on a regular basis.
Quarter equivalent: ACC 900D

ACCT 9010. Accounting Workshop. 1-9 hours. Repeatable for maximum 9 hours credit.
Oasis title: ACC WKSHOP.
Prerequisite: Permission of department.
Critical examination and development of research projects of departmental faculty, doctoral students, and visiting scholars.
Non-Traditional Format: Attendance at, and participation in, accounting workshops where research results are presented and discussed.
Offered on a regular basis.

ACCT 9030. Documentation and Presentation of Accounting Research Results. 1 hour.
Oasis title: ACC RESEARCH RESULT.
Prerequisite: Permission of department.
Publication issues related to accounting research.
Offered on a regular basis.

ACCT 9100. Behavioral Accounting Research. 3 hours.
Oasis title: BEH ACC RES.
Prerequisite: Permission of department.
Judgement and decision-making research in accounting and auditing, including the roles of experience, cognitive processes, group processes, and decision aids.
Offered on a regular basis.
Quarter equivalent: ACC 910

ACCT 9110. Positive Accounting Research. 3 hours.
Oasis title: POSTIVE ACC RESEAR.
Prerequisite: Permission of department.
The use of accounting information in contracts, the associated incentives for earnings management, and other related topics.
Offered on a regular basis.
Quarter equivalent: ACC 911

ACCT 9120. Capital Markets Research in Accounting. 3 hours.
Oasis title: CAP MKT ACC RES.
Prerequisite: Permission of department.
The information content of accounting information as reflected in changes in security prices and trading volume in financial markets, and other related topics.
Offered on a regular basis.
Quarter equivalent: ACC 912

ACCT 9130. Special Topics in Accounting Research. 3 hours.
Oasis title: SPEC TOPICS IN ACC.
Prerequisite: Permission of department.
Contemporary topics in accounting research.
Offered on a regular basis.

ACCT 9300. Doctoral Dissertation. 1-9 hours. Repeatable for maximum 9 hours credit.
Oasis title: DOCT DISSERTATION.
Prerequisite: Permission of department.
Dissertation writing under the direction of the major professor.
Non-Traditional Format: Independent research and preparation of the doctoral dissertation.
Offered on a regular basis.
Quarter equivalent: ACC 930D