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ACCT 2101: Principles of Accounting I
3.00 Credits
Atlanta Metropolitan State College
This course is a study of the underlying theory and applications of financial accounting concepts. Prerequisite: Exit or exemption from Learning Support; CISM 2101
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ACCT 2102: Principles of Accounting II
3.00 Credits
Atlanta Metropolitan State College
This course is a continuation of financial accounting concepts emphasizing the corporate form of business. The course also includes coverage of debt and equity financing, financial statement analysis, budgeting, cost control and analysis, and performance evaluation. Prerequisite: ACCT 2101 with a grade of "C" or above.
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ACCT 2210: Computerized Accounting for SB
3.00 Credits
Atlanta Metropolitan State College
This course instructs the student in the use of a number of accounting software packages, including General Ledger, Accounts Payable, Accounts Receivable, Payroll, Inventory and Income Taxes. Students also develop applications using electronic spreadsheets. Prerequisite: ACCT 2102.
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ACCT 2225: Federal Income Taxation I
3.00 Credits
Atlanta Metropolitan State College
This course is an introduction to Federal income tax fundamentals as they apply to individuals, parterships, corporations and other forms of business organizations. Prerequisite: ACCT 2102.
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ACCT 2226: Federal Income Taxation II
3.00 Credits
Atlanta Metropolitan State College
This course provides in-depth treatment of taxation as it applies to partners and corporations. Prerequisite: ACCT 2225.
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ACCT 2230: Intermediate Accounting I
3.00 Credits
Atlanta Metropolitan State College
This course examines the generally accepted accounting principles for assets and libilities along with related revenue and expense implications. The authoritative literature is also discussed, along with alternative concepts are discussed. Prerequite: ACCT 2102.
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ACCT 2230 - Intermediate Accounting I
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ACCT 2231: Intermediate Accounting II
3.00 Credits
Atlanta Metropolitan State College
This course examines the generally accepted accounting principles for the owner's equity in business organizations, pensions, leases, income taxes, accounting changes and the effects of changing price levels. The authoritative literature is also discussed, along with alternative concepts. Prerequisite: ACCT 2230.
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ACCT 2233: Cost Accounting
3.00 Credits
Atlanta Metropolitan State College
This course is an introduction to cost accounting principles and practices. The course also covers approaches to providing accounting information for effective management of profit and non-profit organizations. Prerequisite: ACCT 2102.
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ACCT 2233 - Cost Accounting
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ACCT 2234: Auditing
3.00 Credits
Atlanta Metropolitan State College
This course is the study of the principles of internal and independent auditing, the criteria for establishment of internal controls, and the effect of these controls on the audit and reporting process. Prerequisite: ACCT 2230.
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ACCT 2234 - Auditing
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AMIR 1001: Thinking, Learning & Communica
4.00 Credits
Atlanta Metropolitan State College
This course cultivates habits that strengthen critical thinking, reading, and speaking, and fosters an increased understanding of the individual's role and responsibility in the learning process. Using interdisciplinary themes and various instructional technologies, students examine and convey the logic of their thinking in writing and oral form. Prerequisite: Exit or exemption from Learning Support Reading and English.
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