Course Listing For ACCT

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 every year.

ACCT 2101. Principles of Accounting I. 3 hours.
Oasis Title: PRIN OF ACC I.
Not open to students with credit in ACCT 1120H or ACCT 2101H.
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.
Non-traditional format: This course is also offered through University System of Georgia Independent and Distance Learning (IDL).
Offered every year.

ACCT 2101H. Principles of Accounting I (Honors). 3 hours.
Oasis Title: PRIN OF ACC I H.
Not open to students with credit in ACCT 1120H or 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 every year.

ACCT 2102. Principles of Accounting II. 3 hours.
Oasis Title: PRIN ACC II.
Not open to students with credit in ACCT 1130H or ACCT 2102H.
Prerequisite: ACCT 2101H 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 and Distance Learning (IDL).
Offered every year.

ACCT 2102H. Principles of Accounting II (Honors). 3 hours.
Oasis Title: PRIN ACC II H.
Not open to students with credit in ACCT 1130H or ACCT 2102.
Prerequisite or corequisite: ACCT 2101 or ACCT 2101H or 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 every year.

ACCT 4000. Accounting Information in a Multinational Setting. 3 hours.
Oasis Title: INTL ACC.
Prerequisite: ACCT 2102H 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 every year.

ACCT 4050. Financial Statement Analysis for Non-Accounting Majors. 3 hours.
Oasis Title: FIN STATMNT NON-ACC.
Prerequisite: ACCT 2102.
Designed for non-accounting majors, this course provides a user's perspective of financial statements. Financial analysis and critical thinking skills as applied to financial accounting data.
Offered every year.

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 every year.

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 every year.

ACCT 4990. Directed Study in Accounting. 1-6 hours. Repeatable for maximum 6 hours credit.
Oasis Title: DIRECTED STUDY.
Prerequisite: ACCT 2102H 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 every year.

ACCT 5000. Intermediate Accounting I. 3 hours.
Oasis Title: INTERMED ACC I.
Prerequisite: ACCT 2102 or ACCT 2102H.
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.
Offered every year.

ACCT 5010. Intermediate Accounting II. 3 hours.
Oasis Title: INTERMED ACC II.
Prerequisite: ACCT 5000.
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.
Offered every year.

ACCT 5020. Intermediate Accounting III. 3 hours.
Oasis Title: INTER ACC III.
Prerequisite: ACCT 5010.
A continuation of Intermediate Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions, and leases.
Offered every year.

ACCT 5030/7030. Accounting for Mergers and Acquisitions. 1.5 hours.
Oasis Title: ACCT FOR MRGR & ACQ.
Undergraduate prerequisite: ACCT 5010.
Application of accounting theory to complex business entities, including accounting for mergers and acquisitions and the measurement and reporting of equity investments.
Offered every year.

ACCT 5040/7040. Accounting for Governments and Not-for-Profit Organizations. 1.5 hours.
Oasis Title: GOVT & NON-PROFIT.
Undergraduate prerequisite: ACCT 5010.
Graduate prerequisite: ACCT 6000.
Application of accounting theory to non-business entities, including state and local governments and private not-for-profits.

ACCT 5050/7050. International Accounting. 1.5 hours.
Oasis Title: INTL ACCT.
Undergraduate prerequisite: ACCT 5010.
Graduate prerequisite: ACCT 6000.
Application of accounting theory to enterprises operating outside of the United States.

ACCT 5060/7060. Research in Disclosure and Financial Reporting. 1.5 hours.
Oasis Title: DSCL & FIN REPORTNG.
Undergraduate prerequisite: ACCT 5010.
Graduate prerequisite: ACCT 6000.
Application of accounting research tools and resources for the purpose of determining appropriate reporting.

ACCT 5100/7100. Managerial Accounting I. 3 hours.
Oasis Title: MANAGERIAL ACC I.
Undergraduate prerequisite: ACCT 2102H 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 every year.

ACCT 5200/7200. Auditing, Risk Assessment, and Control. 3 hours.
Oasis Title: AUDIT RISK & CNTRL.
Undergraduate prerequisite: ACCT 5010.
Prerequisite or corequisite: ACCT 5310/7310.
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 every year.

ACCT 5310/7310. Systems I. 3 hours.
Oasis Title: SYSTEMS I.
Undergraduate prerequisite: ACCT 2102H 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 every year.

ACCT 5400/7400. Taxation I. 3 hours.
Oasis Title: INTRO TO TAXATION.
Undergraduate prerequisite: ACCT 2102H 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 and Distance Learning (IDL).
Offered every year.

ACCT 5400H. Taxation I (Honors). 3 hours.
Oasis Title: TAX I H.
Not open to students with credit in ACCT 5400/7400.
Prerequisite: ACCT 2102 and permission of Honors.
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.
Offered fall semester every year.

ACCT 5410/7410. Taxation II. 3 hours.
Oasis Title: TAXATION II.
Undergraduate 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 every year.

ACCT 5710. Professional Accounting I. 1.5 hours.
Oasis Title: PROF ACC I.
Prerequisite: ACCT 2102 or ACCT 2102H.
Areas of accounting emphasis and their pertinence to alternative accounting careers. Written assignments and discussion with speakers used to enhance communication skills.
Offered every year.

ACCT 5720. Professional Accounting II. 1.5 hours.
Oasis Title: PRO ACC II.
A continuation of Professional Accounting I with increased emphasis on application of business technology.
Offered every year.

ACCT 5800. Internship in Accounting. 3 hours.
Oasis Title: INTERNSHIP IN ACCT.
Prerequisite: ACCT 5000 and 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 every year.

ACCT 6000. Financial Accounting. 3 hours.
Oasis Title: FIN ACC.
Not open to students with credit in ACCT 7990.
Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and limitations of such reports.
Offered every year.

ACCT 6010. Financial and Managerial Accounting. 3 hours.
Oasis Title: FIN & MGR ACCT.
Not open to students with credit in ACCT 6000 or ACCT 8000.
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 every year.

ACCT 6010E. Financial and Managerial Accounting. 3 hours.
Oasis Title: FIN & MGR ACCT.
Not open to students with credit in ACCT 6000 or ACCT 6010 or ACCT 8000.
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.
Offered fall semester every year.

ACCT 6015. Survey of Accounting. 1.5 hours.
Oasis Title: SURVEY OF ACC.
Not open to students with credit in ACCT 8150.
Prerequisite: Permission of department.
Financial accounting and reporting for students with prior course work in accounting. Basic financial accounting and reporting concepts and methods pertinent to understanding and analyzing corporate financial statements. Major concepts and techniques for managerial planning, control, and decision making are reviewed where appropriate.
Offered every year.

ACCT 6020. Internal Uses of Accounting Information. 2-3 hours.
Oasis Title: INTERNAL USES ACC.
Not open to students with credit in ACCT 8140.
Prerequisite: ACCT 6000.
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 every year.

ACCT 6030. Analyzing Profitability of Products, Services, and Customers. 1.5 hours.
Oasis Title: PROD & SERV PROFITS.
Prerequisite: ACCT 6000.
The course shows how managers use financial information to make strategic decisions, including managing costs, setting prices, and deciding which products, services, and customers to emphasize, and which to outsource. Students learn why the external financial reporting system is inadequate for guiding these decisions and how to assign costs appropriately for different strategic decisions.
Offered every year.

ACCT 6035. Using Financial Information for Organizational Control and Performance. 1.5 hours.
Oasis Title: CNTRL & PERF EVAL.
Prerequisite: ACCT 6000 and ACCT 6030.
A continuation of Analyzing Profitability of Products, Services, and Customers, showing how managers make organizational control decisions and evaluate organizational and management performance. Topics include balanced scorecards that reflect strategy; budgeting and variance analysis for cost and revenue centers; variable and throughput costing for evaluating profit centers; and ROI and economic value added measures for investment centers.

ACCT 6400. Tax Implications of Business Decisions. 3 hours.
Oasis Title: TAX FOR BUS DEC.
Not open to students with credit in ACCT 8490.
Prerequisite: ACCT 6020 or ACCT 6015.
The major provisions of the federal income tax law that impact management decisions in all types of business entities.
Offered every year.

ACCT 7005. Graduate Student Seminar. 3 hours. Repeatable for maximum 45 hours credit.
Oasis Title: GRAD STUDENT SEM.
Advanced supervised experience in an applied setting. This course may not be used to satisfy a student's approved program of study.
Non-traditional format: Seminar.
Offered fall, spring, and summer semesters every year.

ACCT 7415. Tax Policy and Research. 3 hours.
Oasis Title: TAX POLICY.
Not open to students with credit in ACCT 7730.
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 every year.

ACCT 7420. Partnership Taxation. 3 hours.
Oasis Title: PARTNERSHIP TAX.
Prerequisite: ACCT 5400/7400.
The fundamental tax and legal concepts involved in the income taxation of partnerships and partners.
Offered every year.

ACCT 7430. Estate and Gift Taxations. 1.5 hours.
Oasis Title: ESTATE AND GIFT.
Prerequisite: ACCT 5400/7400.
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 every year.

ACCT 7435. Cross-Jurisdictional Taxation. 1.5 hours.
Oasis Title: CROSS-JURISDICT TAX.
Prerequisite: ACCT 5400/7400.
In-depth coverage of the cross-jurisdictional taxation area, including coverage of international, state, and local tax issues.
Offered every year.

ACCT 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 every year.

ACCT 7600. Financial Statement Analysis. 3 hours.
Oasis Title: FIN STAT ANALYSIS.
Not open to students with credit in ACCT 8050.
Prerequisite or corequisite: ACCT 6000.
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 every year.

ACCT 7605. Advanced Accounting. 3 hours.
Oasis Title: ADVANCED ACCT.
Not open to students with credit in ACCT 5030/7030 or ACCT 5040/7040.
Prerequisite: ACCT 5010.
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.
Offered spring semester every year.

ACCT 7610. Managerial Accounting II. 3 hours.
Oasis Title: MGR ACC.
Not open to students with credit in ACCT 8100.
Prerequisite: ACCT 5100/7100.
Advanced cost and managerial accounting topics. Application of cost and managerial accounting techniques to "real world" problems.
Offered every year.

ACCT 7620. Audit II. 3 hours.
Oasis Title: AUDIT II.
Not open to students with credit in ACCT 8200.
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 every year.

ACCT 7630. Systems II. 3 hours.
Oasis Title: SYSTEMS II.
Not open to students with credit in ACCT 8300.
Comprehend, communicate, and apply current IT standards and developments to the accounting profession. Topics include information security controls and system integrity issues, impact of current regulations, and Internet standards.
Offered every year.

ACCT 7650. Special Topics in Accounting. 3 hours. Repeatable for maximum 6 hours credit.
Oasis Title: SPECIAL TOPICS ACC.
Not open to students with credit in ACCT 8700.
Prerequisite: Permission of department.
Advanced topics of current interest in auditing, financial accounting, managerial accounting, systems, or taxation.
Offered every year.

ACCT 7651. Forensic Accounting and Fraud Examination. 3 hours.
Oasis Title: FORENSIC ACCT.
Prerequisite: ACCT 5200/7200.
A survey of the rapidly developing and increasingly relevant discipline of forensic accounting. Students will develop increased awareness of fraud in businesses, the circumstances in which it arises, techniques for detecting, measuring and preventing fraud, and skills needed to help in the eventual resolution of discovered frauds.
Offered summer semester every year.

ACCT 7700. Accounting Policy and Research. 3 hours.
Oasis Title: ACC POLICY.
Not open to students with credit in ACCT 7740.
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 every year.

ACCT 7800. Graduate Internship in Accounting. 3 hours.
Oasis Title: GRAD INTERN IN ACCT.
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 in regular classes.
Offered fall, spring, and summer semesters every year.

ACCT 7999. Directed Study in Accounting. 1-9 hours. Repeatable for maximum 9 hours credit.
Oasis Title: DIRECT STY ACC.
Not open to students with credit in ACCT 8990.
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 every year.

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 every year.

ACCT 9005. Doctoral Graduate Student Seminar. 3 hours. Repeatable for maximum 45 hours credit.
Oasis Title: DOC GRAD STU SEM.
Advanced supervised experience in an applied setting. This course may not be used to satisfy a student's approved program of study.
Non-traditional format: Seminar.
Offered fall, spring, and summer semesters every year.

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 every year.

ACCT 9030. Conducting Empirical Studies in Accounting Research. 3 hours. Repeatable for maximum 9 hours credit.
Oasis Title: STUDIES ACCT RESRCH.
Prerequisite: Permission of department.
Doctoral students learn how to access the primary databases that support capital markets research in accounting, using the SAS programming language. Students apply skills acquired in the course, replicating a published empirical accounting study under the instructor's supervision.
Offered every year.

ACCT 9100. Behavioral Accounting Research. 3 hours. Repeatable for maximum 9 hours credit.
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 every year.

ACCT 9110. Positive Accounting Research. 3 hours. Repeatable for maximum 9 hours credit.
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 every year.

ACCT 9120. Capital Markets Research in Accounting. 3 hours. Repeatable for maximum 9 hours credit.
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 every year.

ACCT 9130. Special Topics in Accounting Research. 3 hours. Repeatable for maximum 9 hours credit.
Oasis Title: SPEC TOPICS IN ACC.
Prerequisite: Permission of department.
Contemporary topics in accounting research.
Offered every year.

ACCT 9140. Capital Markets Research II. 3 hours. Repeatable for maximum 9 hours credit.
Oasis Title: CAP MKT ACC RES II.
Voluntary disclosure and other contemporary topics in accounting research.
Not offered on a regular basis.

ACCT 9300. Doctoral Dissertation. 1-12 hours. Repeatable for maximum 12 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 every year.