The central objective of this course is to give you an overview of the federal income tax system as it relates to business activities. The course will take a tax analysis and planning approach. The basic concepts of federal income taxation will be covered through lecture and problem solving
This course examines case studies in managerial accounting. Class activity will include case discussion and presentation on both an individual and group basis.
The objectives of this course are to gain a thorough understanding of fundamental accounting techniques and to explore the accounting theory underlying such techniques. Course coverage includes assets (most of the left-hand side of the balance sheet), revenue recognition, stockholders’ equity, and earnings (income items).
This course is a continuation of MGT 4026 / 6020, Financial Reporting and Analysis I. The topical coverage of MGT 4027 / 6022 includes financial reporting and issues of financial analysis associated with: the statement of cash flows (more advanced that the 4026 / 6020 coverage), income taxes (more advanced than that in 4026 / 6020), leases, pensions, and investments.
Financial Reporting and Analysis of Technology Firms focuses on financial reporting and analysis issues facing firms from a broad range of industries whose common bond is research and development of new technology, including the application of technology to new or enhanced products and services.
The purpose of this course is to provide you with an understanding of how financial accounting and disclosure principles differ across countries, how cultural and institutional differences influence these principles, and how this impacts the global markets and decisions by investors.
The topics covered in the course range from general comparisons of financial reporting to specific examinations of the accounting treatments of international transactions. In addition, some topics related to managerial accounting issues in multinational companies will be discussed, and issues related to foreign currency translation, transfer pricing, and other international tax concerns will be reviewed.
The course is designed to provide the student with insight into auditing: what it is, why it’s important, what it entails, and why users of financial statements should care about it. The course is designed for students interested in various aspects of accounting and finance. Topics covered in the course include the demand for audits, management fraud, litigation against public accounting firms, and an overview of the audit process.
Advanced Financial Reporting is the study of advanced topics in financial reporting. The material will be taught using lecture, discussion, and problem-solving. Students are expected to contribute to class discussions, to turn in written assignments, and to ask and answer questions during class. Specific course objectives include:
- Students will learn generally accepted accounting principles and financial reporting issues and requirements related to business expansion and growth, international reporting, partnerships, governmental, and private not-for-profit entities;
- Students will learn how financial reporting requirements influence and affect reporting and operating decisions faced by financial managers;
- Proficiency in financial reporting requirements, terminology, and techniques that can be demonstrated on the job and on the C.P.A., C.M.A., and other professional examinations;
- Development of communication skills;
- Development of critical thinking and analytical skills through application of generally accepted accounting principles to financial reporting issues confronting financial managers; and
- Exposure to financial reporting issues for companies doing business internationally.
The objective of this course is to offer students the opportunity to study areas of accounting that go beyond the basic common body of knowledge. More specifically, the purpose of the course is to develop your business acumen on a wide range of financial issues. To accomplish that objective, some topics we cover will be “leading edge” approaches that have not been fully implemented in business yet. In addition, this course will have a special focus on the ethical judgments that business professionals face every day.
The course is designed to expose students to issues surrounding accountants’ professional ethics. The course is intended to sensitize students to ethical dilemmas that accountants may encounter in their professional lives and to provide students with insight into how to deal with such dilemmas. The course is structured around lectures and class discussion. The lectures cover material from (1) a textbook and (2) assigned readings (all available for download from Georgia Tech’s library). The classroom discussions revolve around a series of mini-cases (included in the textbook).