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Accounting Undergraduate Courses

ACCT 2101 Principles of Accounting I   3/0/3
Prerequisite: 2.0 GPA
A study of underlying theory and application of financial accounting concepts.


ACCT 2102 Principles of Accounting II   3/0/3
Prerequisite: ACCT 2101 and a 2.0 GPA

A study of the underlying theory and application of managerial accounting concepts.

ACCT 3212 Financial Reporting I   3/0/3
Prerequisite: ACCT 2101 with a minimum grade of C and ACCT 2102 with a minimum grade of C.
An in-depth study of the accounting and reporting processes and accounting theory together with current problems in reporting financial position and
determining income. Includes study of valuation problems involving current assets; and property, plant, and equipment. APA Level I test fee is required.


ACCT 3213 Financial Reporting II   3/0/3
Prerequisite: ACCT 3212 with a minimum grade of C
A continuation of ACCT 3212 with emphasis on the measurement and reporting of intangibles, liabilities, corporate capital, investments, and cash flows.

ACCT 3214 Financial Reporting III   3/0/3
Prerequisite: ACCT 3212 with a minimum grade of C

A continuation of ACCT 3213 with emphasis on specific measurement and reporting problems including taxes, pensions, leases, accounting changes,
disclosure issues, income recognition issues, partnerships, and foreign currency transactions.


ACCT 3232 Managerial Accounting   3/0/3
Prerequisite: ACCT 2101 with a minimum grade of C and ACCT 2102 with
a minimum grade of C.

Cost Accounting principles and techniques applied to job order and process types of industry, planning and control of the elements of production costs,
and preparation of cost reports. Includes an introduction to standard costing concepts and variance analysis. Use of cost information for business policy
implementation and cost topics.


ACCT 3251 Income Tax Accounting for Individuals   3/0/3
Prerequisite: ACCT 2101 with a minimum grade of C and ACCT 2102 with a minimum grade of C.
A study of the Internal Revenue Code as it relates to individuals. Updated each offering to incorporate new tax laws, regulations, and rulings in print.

ACCT 3285 Professional Seminar   1/0/1
Prerequisite: ACCT 2101 with a minimum grade of C and ACCT 2102 with a minimum grade of C. This seminar is an Accounting BBA degree requirement.

Students attend presentations about UWG Career Services; international, regional, and local public accounting; nonprofit and governmental accounting;
corporate accounting; professional accounting organizations; accounting education; and professional examinations. A professional resumé is prepared.


ACCT 4201 Survey of Accounting Theory and Practice   3/0/3
A study of basic accounting principles including the preparation and interpretation of financial statements and managerial reports. Not open to
undergraduate business majors. Permission of Chair or MBA Advisor.


ACCT 4202 Accounting for Decision Making   3/0/3
Prerequisite: ACCT 2102

A study of the use of financial statements and managerial reports by managers and investors in decision making for day to day operations and long
range planning.


ACCT 4215 Financial Reporting IV   3/0/3
Prerequisite: ACCT 3212 with a minimum grade of C

A study of consolidated financial statements and nonprofit accounting.

ACCT 4233 Strategic Cost Management   3/0/3
Prerequisite: ACCT 3232

Construction of budgets; strategic cost management, control, and performance evaluation; cost allocation; transfer pricing; asset and project management and
planning; and operational audits. Emerging topics and ethical issues.


ACCT 4241 Accounting Information Systems   3/0/3
Prerequisite: ACCT 2101 with a minimum grade of C and ACCT 2102 with a minimum grade of C
.
A specialized in-depth accounting course which addresses documentation of accounting systems, including flowcharts, evaluation of internal control
and the audit trail, impact of computers on internal control, and design of accounting systems.


ACCT 4242 Strategic Information Systems & Risk Management   3/0/3
Prerequisite: ACCT 4241

A study of the identification and modeling of business processes, identification of business and information risk exposures and the development of appropriate
control strategies, and analysis and design of accounting information systems for business processes.


ACCT 4252 Income Tax Accounting for Organizations   3/0/3
Prerequisite: ACCT 3251

A study of the Internal Revenue Code as it relates to corporate, partnership,
and fiduciary tax. The legal and tax aspects considered in selecting an organization
form.

ACCT 4261 Auditing   3/0/3
Prerequisite: ACCT 3251, ACCT 4241, ACCT 3213, and ACCT 3232. Co-requisite: ACCT 3214 or ACCT 4233
The course is designed to give the student an understanding of auditing objectives and standards and a working knowledge of auditing procedures and
techniques. Standards ethics and legal responsibilities of the public accounting profession, as well as preparation of audit reports, are emphasized. AICPA
Level II Test fee is required.

ACCT 4262 Assurance Services, Fraud and Ethics   3/0/3
Prerequisite: ACCT 4261

A study of assurance and advisory services, business risk assessment, new audit methodologies, fraud detection, ethics and other contemporary auditing
issues.


ACCT 4285 Special Problems in Accounting   3/0/3
In-depth, supervised, individual study of one or more current problems of the accounting profession.

ACCT 4286 Business Internship (Accounting)   3/0/3
Practical accounting internship experience with a commercial firm or organization for selected upper division students.