Course Descriptions

Current Undergraduate Catalog»
CSPs (Computer Skills Prerequisites)»

ACCT 2101 – Principles of Accounting I

Credit Hours – 3.0
CSP: 1, 2, 7.

In this course, students begin to develop accounting skills for solving business problems using an integrated approach. The integrated approach focuses on the business processes and examines the activities from both an external, financial reporting perspective and an internal, management decisionmaking perspective. The course incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. Principles of Accounting I concentrates on the planning, performing, and evaluating aspects of the accounting operating processes and includes translating activities into accounting information and solving operating problems using information from the accounting system.

ACCT 2102 – Principles of Accounting II

Credit Hours – 3.0
Prerequiste: ACCT 2101. CSP: 1, 2, 7.

In this course, students continue developing accounting skills for solving business problems. The integrated approach focuses on the business processes and examines the activities from both an external, financial reporting perspective and an internal, management decision making perspective. The course incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. Principles of Accounting II concentrates on the capital resources, reporting and evaluating processes and how they relate to the business organization and strategy. Students analyze information needed for financing and investing decisions and evaluate and report operating outcomes using financial and nonfinancial performance measures.

ACCT 4111 – Intermediate Accounting I

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisites: Grade of B or higher in both Acct 2101, Acct 2102. CSP: 1, 2, 6.

In this course, students will learn the environmental and theoretical structure of financial accounting, the accounting process, and preparation of an income statement, balance sheet and statement of cash flows. Students will also learn how to measure income, do profitability analysis and to apply time value of money concepts to financial accounting measurements.

ACCT 4112 Intermediate Accounting II

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisites: Grade of B or higher in both Acct 2101, Acct 2102 and Acct 4111. CSP: 1, 2, 6.

In this course students will learn how to account for the economic resources and liabilities of an enterprise.  Topics studied will include receivables, inventories, operational assets, investments, current liabilities, bonds, and leases. Students will also learn rudimentary financial statement analysis pertaining to these topics and analyze real world cases.

ACCT 4113 Intermediate Accounting III

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisites: Grade of B or higher in both Acct 2101, Acct 2102, Acct 4111 and Acct 4112. CSP: 1, 2, 6.

In this course students will study accounting for income taxes, pensions, shareholders equity, sharebased compensation, accounting changes, error corrections, and derivatives. Students will also learn the computation of earnings per share and the preparation of a complex statement of cash flows. Students will also learn rudimentary financial statement analysis and analyze real world cases pertaining to these topics.

ACCT 4210 Cost/Managerial Accounting

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisite:ACCT and nonFIN majors: B in both Acct 2101 and 2102; FIN majors: FI 4000 or prerequisite above. CSP: 1, 2, 4, 6, 7.

Students study the information needed by managers to plan, monitor, and improve their critical processes, products, and services. This course stresses the application of infor mation technologies to tasks such as measuring costs to produce, market, and deliver products and services; plann ing via flexible budgets and costvolumeprofit analysis; implementing activitybased management systems; and measuring and performance. Students communicate implica tions of their analyses to stakeholders using database, spreadsheet, and word processing skills.

ACCT 4310 Accounting Information Systems

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisite: Cis 2010, Acct 4210. CSP: 1, 2, 3, 4, 5, 6, 7, 8.

This course develops skills required by accountants users, managers, designers, and evaluators of information systems in ebusiness environments. The skills include choosing, extracting, and analyzing information to solve business problems, modeling technologyenabled business processes, developing information systems, and designing and evaluating internal control in ebusiness environments.

ACCT 4389 Directed Readings in Accounting

Credit Hours – 1.0 – 3.0
Prerequisite: Acct 2101, 2102, minimum grade of C in each, consent of instructor.

ACCT 4390 Case Studies in Taxation

Credit Hours – 3.0
Requires 45 semester hours.
Prerequisites. Acct 4510 and 2.8 or higher GPA; or consent of the instructor.

In this course students will use real world cases to identify tax accounting and tax planning issues in unique fact patterns, select and apply appropriate tax laws to unique fact patterns and make decisions requiring knowledge of the tax law and its effect.

ACCT 4391 Field Study in Accounting

(May be repeated once.)
Credit Hours – 3.0
Prerequisite: Acct 4010, Acct 4110; enrollment as an undergraduate accounting major with a 3.0 or higher GPA; consent of instructor. CSP: 1,2,4,6,7,8.

The field study is a supervised, employersite learning experience. In this experience, students have the opportunity to apply accounting skills in a professional setting. Students must consult with the instructor or with the School of Accountancy’s Undergraduate Program Coordinator before registering to determine whether their employment internship experiences will qualify for credit.

ACCT 4510 Introduction to Federal Income Taxes

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisite: Must have senior standing or graduate status. CSP: 1, 2, 6.

This course introduces students to the federal tax concepts applicable to sole proprietorships, partnerships, corporations, estates, and trusts. Emphasis is placed on differences between tax and financial accounting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.

ACCT 4610 Introduction to Assurance Services

Credit Hours – 3.0
Requires a 2.5 GSU GPA and 45 semester hours.
Prerequisite: Acct 4113, Acct 4310. Corequisites: Acct 4310. CSP: 1, 2, 3, 4, 5, 6, 7.
CTW: This course satisfies critical thinking through writing requirements.

This course develops students’ knowledge of auditing, attest, and assurance services in traditional and ebusiness environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity, and methods of verification.