A study of the underlying theory and application of financial accounting concepts. Requires overall GPA of 2.0.

A study of underlying theory and application of managerial accounting concepts. Requires overall GPA of 2.0.

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. AICPA Level I test fee is required.

A continuation of ACCT 3212 with emphasis on the measurement and reporting of intangibles, liabilities, corporate capital, investments, and cash flows.

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.

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.

This course is a survey of how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. The increased level of complexity and the heightened awareness of fraud make the ability to detect and address fraud in businesses a critical skill for accountants, auditors, managers, and investigators. The inter-disciplinary nature of the course makes it appropriate and useful for both accounting and non-accounting majors.

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.

Students attend 14 presentations by:UWG Career Services; international, regional and local public accounting firms; nonprofit and governmental public accounting firms; corporate accountants;professional accounting organizations (IMA, GSCPAs, others); accounting educators; and professional examination review services. A professional resume must be prepared. This seminar is an Accounting BBA degree requirement.

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.

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

A study of consolidated financial statements and nonprofit accounting.

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

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.

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.

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.

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.

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

In-depth supervised individual study of one or more current problems of the accounting profession.

Practical accounting internship experience with a commerical firm or organization for selected upper division students.

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 information systems for business processes.

In-depth analysis of and research on current topics in accounting: theoretical analysis of recent accounting pronouncements and the study of current literature in accounting. Ethical issues in financial reporting are emphasized.

An analysis of accounting information and other data as aids to management in choosing among possible courses of action. Not open to MPAcc students or students with an undergraduate degree in Accounting.

Designed for the student with past exposure to cost account- ing concepts/applications. The course emphasizes research of the current topics affecting the information-providing function of the managerial accounting process. Ethical issues are emphasized.

An examination of the federal tax treatment of fiduciaries, gifts, estates, corporations and partnerships. Emphasis is placed upon the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity. Tax research is emphasized.

Advanced problems and research in the application of auditing standards; internal control evaluations; applications of statistics; audits of EDP systems; auditor's ethical, legal and reporting obligations.

Principles and practices of fund accounting are examined with emphasis upon their adaptation to nonprofit institu- tions. The course includes measuring efficiency and economic use of resources to satisfy legal reporting as well as societal requirements. Auditing the reports and operations of nonprofit organizations is emphasized.

In-depth supervised individual study of one or more current problems of the accounting profession.

Practical accounting internship experience with a commercial firm or organization for selected students.

A non-technical course of general application stressing personal financial planning, budgeting, savings and investmnets, small business ownership, estate planning, and retirement income.

Financial functions in the modern corporation with emphasis on its managerial aspects.

Designed to focus on the application of finance concepts in the international environment.

An in-depth study of financial planning and management with emphasis on capital structure and dividend payout policies, cost of capital and capital budgeting, and working capital management. The course serves as a framework for under- standing a broad range of corporate financial decisions. Cases and directed readings are used extensively. Prerequisite:FINC 3511 with a minimum grade of C.

An examination of various topics in finance including bank- ruptcy and reorganization, mergers and acquisitions, lease financing, and others. The course emphasizes logical finan- cial decision making techniques through the examination of underlying theories and through problem solving. Problems, cases, and directed readings are used extensively.

A study of the investment process with concentration on the formulation of a sound investment program for both individuals and institutions. Prerequisite: FINC 3511 with a minimum grade of C.

The course is designed to focus on creating, managing, and evaluating investment portfolios to meet specific objectives and risks.

Analysis of functions and operations of commercial, investment, and savings banks. Primary emphasis is on investment, financial structure and the bank's role in determining financial variables and resource allocation.

An in-depth study of options and futures markets. Topics will include the institutional structure of options and futures markets, pricing models, and hedging techniques. Prerequisite: FINC 3511 with a minimum grade of C.

A study of the major financial tools and techniques through problem solving and case studies.

Study of securities markets and security analysis for portfolio planning.

Designed as a study of the financial management of financial institutions with an emphasis on international aspects.

Course offered as part of the Web MBA program.