Understand the critical importance of organizational finances. Identify and maximize financial opportunities, while avoiding risks. Gain a broader perspective on the global marketplace. Develop best practices in financial reporting and learn how to make strategic investment decisions that deliver bottom-line value in any organization.
In the Accounting area, you may specialize in one of two tracks: Financial Reporting and Analysis or Managerial Accounting and Control. For a career in public accounting, 30 semester hours in accounting are required to sit for the CPA exam in Georgia.
|Accounting Core Courses
A foundation course in measuring and reporting the financial performance and status of the firm, as well as basic concepts in cost and managerial accounting.
Overview of federal income tax system. Provides necessary tax background for a variety of accounting, financial, and managerial careers. Helps prepare for qualifying examinations in accounting and finance such as CPA, CMA, CFA, and CFP. Learn to prepare individual and business income tax returns. Learn differences in the measurement of income for financial reporting and income tax reporting.
Use and analysis of accounting information for management internal planning, controlling, and decision making. Managerial accounting theory and application. Basic vocabulary and mechanics of various managerial accounting systems.
First part of a two-course sequence in Financial Reporting and Analysis. Review of the foundations of financial reporting. Financial statements. Accounting changes and errors. Revenue recognition. Time value of money and present value measurements in accounting. Cash and accounts receivable. Inventory reporting and analysis. Selected issues related to fixed assets, liabilities, and shareholders’ equity. Earnings per share.
Financial reporting and financial analysis issues associated with assessment of financial quality; the statement of cash flows, income taxes, review of investments, financial derivatives, and hedging; current and long-term liabilities; and leases and pensions.
Clarifies the accounting and reporting standards that are particularly troublesome for technology firms. Cash flow construction and analysis. Identifying financial warnings, available in the financial statements and notes, used in anticipating future declines in corporate earnings and cash flow.
An overview of accounting issues arising from the increased internationalization of business. Topics include comparative financial reporting among countries and accounting treatments of international transactions.
(This course is also part of the International Business area.)
Insight into auditing: what it is, why it’s important, what it entails, and why users of financial statements should care about it. Topics covered include the demand for audits, management fraud, litigation against public accounting firms, and an overview of the audit process.
Learn how financial reporting requirements influence accounting information system requirements and affect reporting and operating decisions faced by financial managers.
Deeper study of accounting beyond the basics. Look at previous accounting failures: what went wrong and what can we learn? Investigate ethical judgments in accounting.
Become aware of ethical dilemmas in accounting: auditors' responsibilities; conflicts of interest; and a look at Enron and other relevant cases.