 | | Course ID: | ACCT 1160. 3 hours. | | Course Title: | Survey of Accounting | Course
Description: | An overview of the basic concepts of financial and managerial
accounting. Students are taught how to prepare, read, and
analyze corporate financial statements. Additionally, students
are taught the tools and techniques necessary for managerial
planning, controlling, and decision making. | | Athena Title: | Survey of Accounting | | Equivalent Courses: | Not open to students with credit in ACCT 1160E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 1160E. 3 hours. | | Course Title: | Survey of Accounting | Course
Description: | An overview of the basic concepts of financial and managerial accounting. Students are taught how to prepare, read, and analyze corporate financial statements. Additionally, students are taught the tools and techniques necessary for managerial planning, controlling, and decision making. | | Athena Title: | Survey of Accounting | | Equivalent Courses: | Not open to students with credit in ACCT 1160 | | Nontraditional Format: | This course will be taught 95% or more online. | Semester Course
Offered: | Offered summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2101E. 3 hours. | | Course Title: | Principles of Accounting I | Course
Description: | Basic accounting systems, concepts, and principles. The primary
goals of this course are to develop an understanding of the
accounting process and to summarize and communicate information
useful in making economic decisions. | | Athena Title: | PRIN OF ACC I | | Equivalent Courses: | Not open to students with credit in ACCT 2102H or ACCT 2101H or ACCT 2101 | | Nontraditional Format: | This course will be taught 95% or more online. | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2101. 3 hours. | | Course Title: | Principles of Accounting I | Course
Description: | Basic accounting systems, concepts, and principles. The primary
goals of this course are to develop an understanding of the
accounting process and to summarize and communicate information
useful in making economic decisions. | | Athena Title: | Principles of Accounting I | | Equivalent Courses: | Not open to students with credit in ACCT 2101H, ACCT 2101E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2101H. 3 hours. | | Course Title: | Principles of Accounting I (Honors) | Course
Description: | Basic principles of financial accounting and the accounting
environment. Students learn to record business transactions
and to prepare financial statements. A research project is
required. | | Athena Title: | Principles of Accounting I Hon | | Equivalent Courses: | Not open to students with credit in ACCT 2101, ACCT 2101E | | Prerequisite: | Permission of Honors | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2102H. 3 hours. | | Course Title: | Principles of Accounting II (Honors) | Course
Description: | 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. | | Athena Title: | Principles of Accounting II H | | Equivalent Courses: | Not open to students with credit in ACCT 2102, ACCT 2102E | | Pre or Corequisite: | (ACCT 2101 or ACCT 2101H or ACCT 2101E) and permission of Honors | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2102. 3 hours. | | Course Title: | Principles of Accounting II | Course
Description: | 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. | | Athena Title: | Principles of Accounting II | | Equivalent Courses: | Not open to students with credit in ACCT 2102H, ACCT 2102E | | Prerequisite: | ACCT 2101H or ACCT 2101 or ACCT 2101E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2102E. 3 hours. | | Course Title: | Principles of Accounting II | Course
Description: | 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. | | Athena Title: | Principles of Accounting II | | Equivalent Courses: | Not open to students with credit in ACCT 2102, ACCT 2102H | | Nontraditional Format: | This course will be taught 95% or more online. | | Pre or Corequisite: | ACCT 2101 or ACCT 2101H or ACCT 2101E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4900. 3 hours. | | Course Title: | International Accounting | Course
Description: | Issues commonly faced by the international accountant and a
comparison of international and U.S. accounting standards. Topics
include reconciling differences between international and U.S.
financial statements, international accounting diversity,
auditing, taxation, transfer pricing, and foreign currency
issues. | | Athena Title: | International Accounting | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Not offered on a regular basis. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4960R. 1-6 hours. Repeatable for maximum 16 hours credit. | | Course Title: | Faculty-Mentored Undergraduate Research I | Course
Description: | Faculty-supervised independent or collaborative inquiry into
fundamental and applied problems within a discipline that
requires
students to gather, analyze, synthesize, and interpret data and
to
present results in writing and other relevant communication
formats. | | Athena Title: | Undergraduate Research I | | Nontraditional Format: | This course belongs to a progressive research course sequence
to
promote a student's increasing skill development and depth of
inquiry, as well as growing independent research capability.
This course requires the close supervision of a faculty member
as the student undertakes a systematic and in-depth inquiry
into
unknown, fundamental, and applied problems. In some cases, the
student will work collaboratively as part of a research team.
The student will have to apply understanding of the discipline
to identify or shape research questions and apply skills and
techniques learned to the research project. Students will
gather
data, synthesize relevant literature, analyze, and interpret
data. The student will present results in writing or through
participation in research-group or program meetings and
meetings
with their faculty mentor. The student will receive feedback
from the faculty mentor on their research progress and written
or oral presentation of results. A minimum of 45 hours of work
per credit hour per semester is required. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4970R. 1-6 hours. Repeatable for maximum 8 hours credit. | | Course Title: | Faculty-Mentored Undergraduate Research II | Course
Description: | Faculty-supervised independent or collaborative inquiry into
fundamental and applied problems within a discipline that
requires
students to gather, analyze, synthesize, and interpret data and
to
present results in writing and other relevant communication
formats. | | Athena Title: | Undergraduate Research II | | Nontraditional Format: | These courses belong to a progressive research course sequence
to promote a student's increasing skill development and depth
of
inquiry, as well as growing independent research capability.
The
courses require the close supervision of a faculty member as
the
student undertakes a systematic and in-depth inquiry into
unknown, fundamental, and applied problems. In some cases, the
student will work collaboratively as part of a research team.
The student will have to apply understanding of the discipline
to identify or shape research questions and apply skills and
techniques learned to the research project. Students will
gather
data, synthesize relevant literature, analyze, and interpret
data. The student will present results in writing or through
participation in research-group or program meetings and
meetings
with their faculty mentor. The student will receive feedback
from the faculty mentor on their research progress and written
or oral presentation of results. A minimum of 45 hours of work
per credit hour per semester is required. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4980R. 1-6 hours. Repeatable for maximum 8 hours credit. | | Course Title: | Faculty-Mentored Undergraduate Research III | Course
Description: | Faculty-supervised independent or collaborative inquiry into
fundamental and applied problems within a discipline that
requires
students to gather, analyze, synthesize, and interpret data and
to
present results in writing and other relevant communication
formats. | | Athena Title: | Undergraduate Research III | | Nontraditional Format: | These courses belong to a progressive research course sequence
to promote a student's increasing skill development and depth
of
inquiry, as well as growing independent research capability.
The
courses require the close supervision of a faculty member as
the
student undertakes a systematic and in-depth inquiry into
unknown, fundamental, and applied problems. In some cases, the
student will work collaboratively as part of a research team.
The student will have to apply understanding of the discipline
to identify or shape research questions and apply skills and
techniques learned to the research project. Students will
gather
data, synthesize relevant literature, analyze, and interpret
data. The student will present results in writing or through
participation in research-group or program meetings and
meetings
with their faculty mentor. The student will receive feedback
from the faculty mentor on their research progress and written
or oral presentation of results. A minimum of 45 hours of work
per credit hour per semester is required. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4990R. 1-6 hours. Repeatable for maximum 8 hours credit. | | Course Title: | Undergraduate Research Thesis (or Final Project) | Course
Description: | Faculty-supervised independent or collaborative inquiry into
fundamental and applied problems within a discipline that requires
students to gather, analyze, synthesize, and interpret data.
Students will write or produce a thesis or other professional
capstone product, such as a report or portfolio that describes
their systematic and in-depth inquiry. | | Athena Title: | Undergraduate Thesis | | Nontraditional Format: | This is a capstone course under the direct supervision of a
faculty member. This course may be the culmination of the 4960R-
4980R sequence. Students will write a thesis or other
professional capstone product, such as a report or portfolio,
that describes their systematic and in-depth inquiry into an
unknown, fundamental, or applied problem. The thesis or capstone
product is written in close collaboration with the faculty
member and must be approved by that faculty member and/or the
department. The student will apply understanding of the
discipline to identify or shape the research question and apply
skills and techniques learned to complete the research project.
The student will have gathered data, synthesized relevant
literature and materials, analyzed, and interpreted data. The
student will demonstrate in writing the contribution of their
work to the discovery and interpretation of knowledge
significant to their field of study. The student will have
presented results in the form of a properly formatted,
professionally rigorous thesis document or other appropriate
professional capstone product and through the formal
presentation of the thesis or product to faculty and peers
during an approved event. The student will receive feedback from
the faculty member on the overall execution of their thesis
project, the written thesis, and their presentation. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5000/7000. 3 hours. | | Course Title: | Intermediate Accounting I | Course
Description: | Accounting concepts, critical thinking skills, and techniques involved in the accounting process and the preparation of financial statements. Emphasis is on accounting for most assets. Financial statements from the perspective of both preparers and users, accounting standard-setting process, and economic consequences of accounting standards on a firm's stakeholders. | | Athena Title: | Intermediate Accounting I | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5001E. 3 hours. | | Course Title: | Financial Reporting and Analysis | Course
Description: | Accounting principles of corporate financial reporting. Develops
an understanding of how intermediate accounting concepts and the
flexibility in financial reporting rules can affect managers
judgments; how business complexities, economic concerns, and other
manager incentives also influence these judgments; and how
managers’ financial reporting decisions ultimately shape the
financial statements reported to external stakeholders. | | Athena Title: | Financial Report and Analysis | | Equivalent Courses: | Not open to students with credit in ACCT 5001, ACCT 7001 | | Nontraditional Format: | This course will be taught 95% or more online. | | Prerequisite: | (ACCT 2101 or ACCT 2101H or ACCT 2101E) and (ACCT 2102 or ACCT 2102H or ACCT 2102E) | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5001/7001. 3 hours. | | Course Title: | Financial Reporting and Analysis | Course
Description: | Accounting principles of corporate financial reporting. Develops
an understanding of how intermediate accounting concepts and the
flexibility in financial reporting rules can affect managers
judgments; how business complexities, economic concerns, and other
manager incentives also influence these judgments; and how
managers’ financial reporting decisions ultimately shape the
financial statements reported to external stakeholders. | | Athena Title: | Financial Report and Analysis | | Equivalent Courses: | Not open to students with credit in ACCT 5001E | | Prerequisite: | (ACCT 2101 or ACCT 2101H or ACCT 2101E) and (ACCT 2102 or ACCT 2102H or ACCT 2102E) | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5010/7010. 3 hours. | | Course Title: | Intermediate Accounting II | Course
Description: | A continuation of Intermediate Accounting I. New topics include accounting for intangible assets, current and long-term liabilities, stockholders' equity, earnings per share, and investments. | | Athena Title: | Intermediate Accounting II | | Prerequisite: | ACCT 5000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5020/7020. 3 hours. | | Course Title: | Intermediate Accounting III | Course
Description: | A continuation of Intermediate Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions, and leases. | | Athena Title: | Intermediate Accounting III | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5100. 3 hours. | | Course Title: | Managerial Accounting I | Course
Description: | 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. | | Athena Title: | Managerial Accounting I | | Equivalent Courses: | Not open to students with credit in ACCT 5100H, ACCT 7100 | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5100H. 3 hours. | | Course Title: | Managerial Accounting I (Honors) | Course
Description: | 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. | | Athena Title: | Managerial Accounting I Hon | | Equivalent Courses: | Not open to students with credit in ACCT 5100, ACCT 7100 | | Nontraditional Format: | Additional Requirements for Honors Credit: Because the J.M.
Tull School of Accounting devotes only one three-hour course to
management accounting, it is not possible to cover in our
regular class all of the management accounting topics that may
appear on the CPA exam. Students who plan to sit for the CPA
exam will benefit from studying four additional management
accounting topics that are likely to appear on the CPA exam.
Additional topics tested on exam I are economic order quantity,
joint products, and spoilage. An additional topic tested on
exam II is overhead variances. | | Prerequisite: | (ACCT 2102 or ACCT 2102H or ACCT 2102E) and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5200H. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control (Honors) | Course
Description: | 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. | | Athena Title: | AUDIT RISK/CNTRL H | | Equivalent Courses: | Not open to students with credit in ACCT 5200/7200 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students will
complete three additional projects on reporting requirements
for publicly traded U.S. companies and the role of the auditor
in those filings.
The project is worth 10 percent of the course grade for Honors
students. Course points are reweighed to include this
assignment and place these students on the grading scale with
all other students in the course. | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | (ACCT 5310/7310 or ACCT 5310H) and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5200. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control | Course
Description: | 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. | | Athena Title: | AUDIT RISK & CNTRL | | Equivalent Courses: | Not open to students with credit in ACCT 5200H or ACCT 7200 | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | ACCT 5310/7310 or ACCT 5310H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5310. 3 hours. | | Course Title: | Accounting Information Systems and Data Analytics | Course
Description: | The role of accounting information systems (AIS) and the use of
data analytics for organizational control and decision making.
Topics include business processes, risk, control practices, AIS
design, and the audit of AIS. It also includes data analytics and
visualization in Excel, Access, and other data analytic tools. | | Athena Title: | Acct Systems and Data Analytic | | Equivalent Courses: | Not open to students with credit in ACCT 5310H, ACCT 7310, ACCT 7320 | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5310H. 3 hours. | | Course Title: | Systems I (Honors) | Course
Description: | 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. | | Athena Title: | Systems I Honors | | Equivalent Courses: | Not open to students with credit in ACCT 5310, ACCT 7310, ACCT 7320 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students should turn
in a comprehensive research project selected by the instructor
on one of the following topics:
1) Controls in systems
2) Effects of IT on firm performance
3) IT governance
4) ERP systems
5) REA modeling
6) XBRL
7) Continuous monitoring
The project will consist of three parts:
(1) Students will complete an extensive literature review
(2) Students will prepare a research paper integrating and
synthesizing this literature
(3) Students will prepare a paper describing how the subject
is implemented in practice (including the pros and cons, if
applicable) | | Prerequisite: | (ACCT 2102 or ACCT 2102H or ACCT 2102E) and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5400. 3 hours. | | Course Title: | Taxation I | Course
Description: | 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. | | Athena Title: | Taxation I | | Equivalent Courses: | Not open to students with credit in ACCT 5400H, ACCT 7400 | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5400H. 3 hours. | | Course Title: | Taxation I (Honors) | Course
Description: | 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 more appropriate to taxation issues. | | Athena Title: | Taxation I Honors | | Equivalent Courses: | Not open to students with credit in ACCT 5400, ACCT 7400 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students are
expected to complete three paper projects during the semester.
For each project, students will be required to 1) provide the
class with a recent article related to the topic prior to when
the topic is covered in class; 2) write a paper that explains
how the article relates to specific material we cover in class;
and 3) be prepared to answer questions in class on the topic.
Topics will be assigned to students during class from the
following list: tax compliance; individual tax planning; income
realization and recognition; alternative minimum tax; business
deductions; property transactions; investments; passive
activities; retirement savings; and employment income. | | Prerequisite: | (ACCT 2102 or ACCT 2102H or ACCT 2102E) and permission of Honors | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5410/7410. 3 hours. | | Course Title: | Taxation II | Course
Description: | 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. | | Athena Title: | TAXATION II | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5600. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Special Topics in Accounting | Course
Description: | The accounting field evolves rapidly and covers many topic
areas. Recent developments in areas such as accounting
information systems, auditing, cost accounting, financial
accounting, and taxation. | | Athena Title: | SPECIAL TOPICS ACCT | | Prerequisite: | ACCT 5000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5700. 3 hours. | | Course Title: | Professional Accounting | Course
Description: | Overview of alternative career paths in accounting through interaction with professionals from industry, government, and other organizations. Study of professional business communication for accounting majors with an emphasis on improving written business correspondence. | | Athena Title: | Professional Accounting | | Prerequisite: | ACCT 2102 or ACCT 2102E or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5710. 1.5 hours. | | Course Title: | Professional Accounting I | Course
Description: | Overview of alternative career paths in accounting through
interaction with professionals from public accounting,
government, and corporations. | | Athena Title: | Professional Accounting I | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | | Corequisite: | ACCT 5720 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5720. 1.5 hours. | | Course Title: | Professional Accounting II | Course
Description: | Study of professional business communication for accounting
majors with an emphasis on improving written business
correspondence. | | Athena Title: | Professional Accounting II | | Corequisite: | ACCT 5710 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5800. 3 hours. | | Course Title: | Internship in Accounting | Course
Description: | Applied professional experience in the accounting field. | | Athena Title: | Internship in Accounting | | Nontraditional Format: | Relevant professional work experience that augments topics covered in regular classes. | | Prerequisite: | ACCT 5000 and permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 5900. 1-3 hours. Repeatable for maximum 3 hours credit. | | Course Title: | Research in Accounting | Course
Description: | A research-intensive course requiring an original and
independent research paper/project on an accounting-related
topic under the supervision of a faculty member. | | Athena Title: | Research in Accounting | | Nontraditional Format: | Directed research and study done independently of a regularly
scheduled class. | | Prerequisite: | Permission of department | | Pre or Corequisite: | ACCT 5010 and BUSN 4000 | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5990. 1-6 hours. Repeatable for maximum 6 hours credit. | | Course Title: | Directed Study in Accounting | Course
Description: | Directed study or research in the area of accounting. | | Athena Title: | Directed Study in Accounting | | Equivalent Courses: | Not open to students with credit in ACCT 5990E | | Nontraditional Format: | Directed readings or study under the direction of a faculty member done independently of regularly scheduled classes. | | Prerequisite: | ACCT 2102H or ACCT 2102 or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5990E. 1-6 hours. Repeatable for maximum 6 hours credit. | | Course Title: | Directed Study in Accounting | Course
Description: | Directed study or research in the area of accounting. | | Athena Title: | Directed Study in Accounting | | Equivalent Courses: | Not open to students with credit in ACCT 5990 | | Nontraditional Format: | Course will be taught 95% or more online. Directed readings or
study under the direction of a faculty member done
independently of regularly scheduled classes. | | Prerequisite: | ACCT 2102 or ACCT 2102H or ACCT 2102E | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6000. 3 hours. | | Course Title: | Financial Accounting | Course
Description: | Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and limitations of such reports. | | Athena Title: | FIN ACC | | Equivalent Courses: | Not open to students with credit in ACCT 7990 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7005. 3 hours. Repeatable for maximum 45 hours credit. | | Course Title: | Graduate Student Seminar | Course
Description: | Advanced supervised experience in an applied setting. This
course may not be used to satisfy a student's approved program of
study. | | Athena Title: | GRAD STUDENT SEM | | Nontraditional Format: | Seminar. | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 7100. 3 hours. | | Course Title: | Managerial I | Course
Description: | 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. | | Athena Title: | MANAGERIAL I | | Equivalent Courses: | Not open to students with credit in ACCT 5100 or ACCT 5100H | | Nontraditional Format: | Students analyze three Harvard-style business cases on
different management accounting topics. This analysis requires
higher level integration and application of course content,
coupled with extensive technical analysis, in proposing
effective solutions to realistic ill-structured business
problems. The cases will be distributed the first week of
class. | | Prerequisite: | ACCT 6000 | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7200. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control | Course
Description: | 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. | | Athena Title: | AUDIT RISK & CNTRL | | Equivalent Courses: | Not open to students with credit in ACCT 5200 or ACCT 5200H | | Nontraditional Format: | Students will complete three projects on reporting requirements
for publicly traded United States companies and the role of the
auditor in those filings. | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | ACCT 5310 or ACCT 5310H or ACCT 7310 | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7310. 3 hours. | | Course Title: | Systems I | Course
Description: | 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. | | Athena Title: | Systems I | | Equivalent Courses: | Not open to students with credit in ACCT 5310, ACCT 5310H, ACCT 7320 | | Nontraditional Format: | Students will complete a comprehensive research project
selected by the instructor. The project will consist an
extensive literature review, a research paper integrating and
synthesizing this literature, and a paper describing how the
subject is implemented in practice (including the pros and
cons, if applicable). | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7320. 1.5 hours. | | Course Title: | Accounting Systems Foundations | Course
Description: | To develop an appreciation for how accounting information systems
can be used to maximize the success of an organization. Focuses
on the traditional categories of business transactions and how
those transactions are documented, stored, and reported or used
by both internal and external users. In addition, the course
covers documentation techniques and internal control procedures
commonly found in accounting information systems. | | Athena Title: | Accounting Systems Foundations | | Equivalent Courses: | Not open to students with credit in ACCT 5310, ACCT 5310H, ACCT 7310 | | Nontraditional Format: | This is a 1.5 hour course designed for incoming master's students
who have earned their undergraduate degrees outside of UGA. The
course will be held in August and will follow a condensed
schedule (X hours per day for 5 days). | Semester Course
Offered: | Offered fall and summer semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7400. 3 hours. | | Course Title: | Taxation I | Course
Description: | 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. | | Athena Title: | TAXATION I | | Equivalent Courses: | Not open to students with credit in ACCT 5400 or ACCT 5400H | | Nontraditional Format: | Students are expected to complete three paper projects during
the semester. For each project, students will be required to
provide the class with a recent article related to the topic
prior to when the topic is covered in class, write a paper that
explains how the article relates to specific material we cover
in class, and be prepared to answer questions in class on the
topic. | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7420. 3 hours. | | Course Title: | Partnership Taxation | Course
Description: | The fundamental tax and legal concepts involved in the income taxation of partnerships and partners. | | Athena Title: | PARTNERSHIP TAX | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7430. 3 hours. | | Course Title: | Income and Transfer Tax Planning | Course
Description: | Exploration of the structure and fundamental concepts of the
federal transfer tax and the income taxation of trusts and
estates. In addition, the course emphasizes overall tax planning
techniques, with a focus on individuals, trusts, and estates. | | Athena Title: | Income and Transfer Tax Plan | | Prerequisite: | ACCT 5400 or ACCT 5400H or ACCT 7400 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7440. 3 hours. | | Course Title: | Corporate Tax I | Course
Description: | The federal taxation of business entities and owners, primarily focusing on corporations and shareholders, for students planning to pursue a concentration in taxation. | | Athena Title: | Corporate Tax I | | Equivalent Courses: | Not open to students with credit in ACCT 5410 or ACCT 7410 | | Prerequisite: | ACCT 5400 or ACCT 7400 | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7450. 3 hours. | | Course Title: | Advanced Corporate Tax | Course
Description: | Develops students' understanding of advanced corporate tax
issues and is targeted to students planning to pursue a
concentration in taxation. | | Athena Title: | Advanced Corporate Tax | | Prerequisite: | (ACCT 5400 or ACCT 7400) and permission of department | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7600E. 3 hours. | | Course Title: | Financial Statement Analysis | Course
Description: | 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. | | Athena Title: | Financial Statement Analysis | | Equivalent Courses: | Not open to students with credit in ACCT 7600 | | Nontraditional Format: | This course will be taught 95% or more online. | | Pre or Corequisite: | ACCT 6000 | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7600. 3 hours. | | Course Title: | Financial Statement Analysis | Course
Description: | 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. | | Athena Title: | Financial Statement Analysis | | Equivalent Courses: | Not open to students with credit in ACCT 7600E | | Pre or Corequisite: | ACCT 6000 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7605. 3 hours. | | Course Title: | Advanced Accounting | Course
Description: | Application of accounting theory to complex business entities,
including accounting for mergers and acquisitions, measurement
and reporting of equity investments, and accounting for state and
local governments and private not-for-profits. | | Athena Title: | ADVANCED ACCT | | Equivalent Courses: | Not open to students with credit in ACCT 5030/7030 or ACCT 5040/7040 | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7620. 3 hours. | | Course Title: | Audit II | Course
Description: | 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. | | Athena Title: | Audit II | | Prerequisite: | (ACCT 5200 or ACCT 7200) and (ACCT 5310 or ACCT 7310) | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7630. 3 hours. | | Course Title: | Accounting Data, Risk, and Control | Course
Description: | Examination of the control and security of accounting
information systems with an auditing perspective. Topics covered
include the IT audit process, types of IT audits, computer-
assisted audit tools and techniques (CAATTs), IT governance,
ethics, and other related topics. Students will spend significant
time learning computerized auditing tools and techniques. | | Athena Title: | Acct Data Risk and Control | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7640. 3 hours. | | Course Title: | Accounting in Practice | Course
Description: | Develops students' accounting and audit research skills and
understanding of key issues faced in practice. | | Athena Title: | Accounting in Practice | | Prerequisite: | (ACCT 5200 or ACCT 7200) and (ACCT 5310 or ACCT 7310) | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7650. 3 hours. Repeatable for maximum 6 hours credit. | | Course Title: | Special Topics in Accounting | Course
Description: | Advanced topics of current interest in auditing, financial accounting, managerial accounting, systems, or taxation. | | Athena Title: | Special Topics in Accounting | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7660. 3 hours. | | Course Title: | Professional Ethics | Course
Description: | An introduction to the professional ethics rules applicable to the practice of accountancy in the United States. Students will explore AICPA, SEC, PCAOB, and IRS ethical rules applicable to the practice of public accounting, including auditor independence. | | Athena Title: | Professional Ethics | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7690. 3 hours. | | Course Title: | International Financial Reporting Standards | Course
Description: | A financial accounting course which explores the accounting
treatments for various topics using International Financial
Reporting Standards (IFRS), exploring accounting topics at both
the conceptual and practical levels. Emphasis is placed on
comparison to U.S. GAAP for learning and scrutinizing the
relevance of information provided by accounting standards. | | Athena Title: | Intl Fin Reporting Standards | | Prerequisite: | ACCT 5020/7020 or permission of department | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7700. 3 hours. | | Course Title: | Accounting Policy and Research | Course
Description: | Development of research tools to address financial reporting
issues in the current environment, with a heavy emphasis on oral
and written communication skills. | | Athena Title: | Accounting Policy and Research | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7800. 3 hours. | | Course Title: | Graduate Internship in Accounting | Course
Description: | Applied professional experience in the accounting field. | | Athena Title: | Grad Internship in Accounting | | Nontraditional Format: | Relevant professional work experience that augments topics in
regular classes. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9000. 1-12 hours. Repeatable for maximum 12 hours credit. | | Course Title: | Doctoral Research | Course
Description: | Research while enrolled for a doctoral degree under the direction of faculty members. | | Athena Title: | DOCTORAL RESEARCH | | Nontraditional Format: | Independent research under the direction of a faculty member. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9005. 3 hours. Repeatable for maximum 45 hours credit. | | Course Title: | Doctoral Graduate Student Seminar | Course
Description: | Advanced supervised experience in an applied setting. This
course may not be used to satisfy a student's approved program of
study. | | Athena Title: | DOC GRAD STU SEM | | Nontraditional Format: | Seminar. | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9100. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Behavioral Accounting Research | Course
Description: | Judgement and decision-making research in accounting and auditing, including the roles of experience, cognitive processes, group processes, and decision aids. | | Athena Title: | BEH ACC RES | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9110. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Positive Accounting Research | Course
Description: | Empirical accounting research related to earnings management,
audit quality, and other related topics. | | Athena Title: | POSTIVE ACC RESEAR | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9120. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Capital Markets Research in Accounting | Course
Description: | The information content of accounting information as reflected in changes in security prices and trading volume in financial markets, and other related topics. | | Athena Title: | CAP MKT ACC RES | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9130. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Special Topics in Accounting Research | Course
Description: | Contemporary topics in accounting research. | | Athena Title: | SPEC TOPICS IN ACC | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9140. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Capital Markets Research II | Course
Description: | Contemporary topics in accounting research. | | Athena Title: | CAP MKT ACC RES II | Semester Course
Offered: | Not offered on a regular basis. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9300. 1-12 hours. Repeatable for maximum 12 hours credit. | | Course Title: | Doctoral Dissertation | Course
Description: | Dissertation writing under the direction of the major professor. | | Athena Title: | DOCT DISSERTATION | | Nontraditional Format: | Independent research and preparation of the doctoral dissertation. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
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