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Undergraduate
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ACCT-2101 Principles of Accounting I
Description
A study of the underlying theory and application of financial accounting concepts. Requires overall GPA of 2.0.
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ACCT-2102 Principles of Accounting II
Description
A study of underlying theory and application of managerial accounting concepts. Requires overall GPA of 2.0.
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ACCT-3212 Financial Reporting I
Description
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.
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ACCT-3213 Financial Reporting II
Description
A continuation of ACCT 3212 with emphasis on the measurement and reporting of intangibles, liabilities, corporate capital, investments, and cash flows.
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ACCT-3214 Financial Reporting III
Description
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.
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ACCT-3232 Managerial Accounting
Description
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.
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ACCT-3241 Fraud Examination
Description
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 increase level of complexity and the heightened awareness of frauds makes the ability to detect and address fraud in businesses a critical skills 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.
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ACCT-3250 Intermediate Accounting I
Description
Accounting theory and practice related to preparation and presentation of corporate financial statements in accordance with GAAP. Emphasis on acquisition of assets and services.
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ACCT-3251 Income Tax Accounting for Individuals
Description
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.
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ACCT-3260 Intermediate Accounting II
Description
Accounting theory and practice related to preparation and presentation of corporate financial statements in accordance with GAAP. Continuation of ACCT 3250 with emphasis on fixed assets, liabilities, stockholders' equity, and investments.
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ACCT-3270 Intermediate Accounting III
Description
Continuation of ACCT 3260 with emphasis on special issues related to income measurement, asset and liability valuation and recent developments in the accounting profession.
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ACCT-3280 Cost Accounting
Description
The basic theory and practice related to determination of cost of products and services provided by a business and providing accounting information to management.
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ACCT-3285 Professional Seminar
Description
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.
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ACCT-4202 Financial Statement Analysis
Description
A study of the use of financial statements and managerial reports by managers and investors in decision making for day to day operations and long range planning.
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ACCT-4210 Accounting Systems
Description
Covers the theory and design of automated procedures of accumulation and reporting information with special emphasis on internal control.
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ACCT-4215 Financial Reporting IV
Description
A study of consolidated financial statements and nonprofit accounting.
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ACCT-4230 Income Tax Accounting
Description
An introduction to the income tax laws with emphasis on taxation of individuals
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ACCT-4233 Strategic Cost Management
Description
The study of contemporary management control tools and business strategy.
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ACCT-4235 Advanced Income Tax Accounting
Description
A continuation of ACCT 4230 with emphasis on taxation of property transactions and business organizations, particularly corporations partnerships and S-corporations.
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ACCT-4240 Not-for-Profit Accounting
Description
Accounting theory and practice related to non-business organizations; governments and other non-profit organizations
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ACCT-4241 Accounting Information Systems
Description
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.
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ACCT-4250 Advanced Cost Accounting
Description
Advanced Cost Accounting topics include: Budgeting (both Static and Flexible), Strategic Pricing and Cost Measurement, Strategic Performance Measurement, Service and Split-off cost allocation, Responsibility Accounting, and Measuring and Assigning Costs for Income Statements.
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ACCT-4252 Income Tax Accounting for Organizations
Description
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.
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ACCT-4261 Auditing
Description
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.
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ACCT-4262 Assurance Services, Fraud and Ethics
Description
A study of assurance and advisory services, business risk assessment, new audit methodologies, fraud detection, ethics, and other contemporary auditing issues.
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ACCT-4265 Sustainability Accounting and Reporting
Description
An examination of the tripartite or triple bottom line reporting framework that highlights the economic, environmental, and social performance of an organization. Emphasis is placed on how sustainability creates shareholder value and on how sustainable performance helps investors, creditors, and other users distinguish between companies operating efficiently and those which are not.
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ACCT-4280 Contemp Issues in Accounting
Description
Study of accounting history, accounting theory, accounting institutions and contemporary issues in accounting.
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ACCT-4285 Special Problems in Accounting
Description
In-depth supervised individual study of one or more current problems of the accounting profession.
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ACCT-4286 Business Internship (Accounting)
Description
Practical accounting internship experience with a commercial firm or organization for selected upper division students.
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ACCT-4290 Internal Controls and Auditing
Description
A study of systems of internal accounting control in organizations, their design and evaluation; and an introduction to the basic principles and techniques of auditing.
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ACCT-4390 Accounting Internship
Description
Professional accounting experience obtained by employment with a public accounting firm, a business, or other organization while under the supervision of a partner, manager, or other office of the sponsoring organization. Permission of the Dean required.
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FINC-3501 Personal Financial Management
Description
A non-technical course of general application stressing personal financial planning, budgeting, savings and investments, small business ownership, estate planning, and retirement income.
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FINC-3511 Corporate Finance
Description
Financial functions in the modern corporation with emphasis on its managerial aspects.
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FINC-4521 International Finance
Description
Designed to focus on the application of finance concepts in the international environment.
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FINC-4531 Intermediate Corporate Finance
Description
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 understanding a broad range of corporate financial decisions. Cases and directed readings are used extensively.
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FINC-4532 Problems in Corporate Finance
Description
An examination of various topics in finance including bankruptcy and reorganization, mergers and acquisitions, lease financing, and others. The course emphasizes logical financial decision making techniques through the examination of underlying theories and through problem solving. Problem cases, and directed readings are used extensively.
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FINC-4541 Investment Analysis
Description
A study of the investment process with concentration on the formulation of a sound investment program for both individuals and institutions.
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FINC-4542 Portfolio Management
Description
The course is designed to focus on creating, managing, and evaluating investment portfolios to meet specific objectives and risks.
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FINC-4561 Bank Management
Description
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.
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FINC-4571 Derivative Markets
Description
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.
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FINC-4585 Special Topics in Finance
Description
Title and description of specific course to be specified at time of offering. Course (with different title and description) may be repeated with Department Chair's permission up to a maximum of 6 hours of credit.
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FINC-4586 Business Internship (Finance)
Description
Practical finance internship experience with a commercial firm or organization for selected upper division students.
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Masters
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ACCT-5233 Strategic Cost Management
Description
The study of contemporary management control tools and business strategy.
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ACCT-5265 Sustainability Accounting and Reporting
Description
An examination of the tripartite or triple bottom line reporting framework that highlights the economic, environmental, and social performance of an organization. Emphasis is placed on how sustainability creates shareholder value and on how sustainable performance helps investors, creditors, and other users distinguish between companies operating efficiently and those which are not.
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ACCT-6216 Seminar in Financial Reporting
Description
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.
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ACCT-6232 Managerial Accounting
Description
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.
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ACCT-6233 Seminar in Cost Accounting
Description
Designed for the student with past exposure to cost accounting concepts/applications. The course emphasizes research of the current topics affecting the information providing function of the managerial accounting process. Ethical issues are emphasized.
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ACCT-6242 Strategic Information Systems
Description
A study of the identification and modeling of buisness processes and analysis and design of accounting information systems for business processes.
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ACCT-6253 Seminar in Tax Accounting
Description
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.
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ACCT-6263 Seminar in Auditing
Description
Advanced problems and research in the application of auditing standards; internal control evaluations; applications of statistics; audits of EDP systems; auditors' ethical, legal and reporting obligations.
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ACCT-6264 Nonprofit Accounting and Auditing
Description
Principles and practices of fund accounting are examined with emphasis upon their adaptation to nonprofit institutions. 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.
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ACCT-6285 Special Problems in Accounting
Description
In-depth supervised individual study of one or more current problems of the accounting profession.
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ACCT-6286 Internship
Description
Practical accounting internship experience with a commercial firm or organization for selected students.
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FINC-5571 Derivative Markets
Description
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.
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FINC-6521 International Finance
Description
Topics include foreign exchange market; exchange rates; balance of payments analysis and adjustment process; financing institutions, monetary relations and monetary reform, gold, the dollar, devaluation, and SDRs. Cross- listed with ECON 6461.
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FINC-6532 Finance
Description
A study of the major financial tools and techniques through problem solving and case studies.
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FINC-6542 Investment Analysis and Portfolio Management
Description
Study of securities markets and security analysis for portfolio planning.
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FINC-6561 International Management of Financial Institutions
Description
Designed as a study of the financial management of financial institutions with an emphasis on international aspects.
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FINC-6585 Special Problems in Finance
Description
In-depth supervised individual study of one or more current problems of the finance profession.
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FINC-6586 Internship
Description
Practical finance internship experience with a commercial firm or organization for selected students.
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