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ACCT 5633G: Forensic Interrogations
3.00 Credits
Georgia Southern University
This course examines the distinctions between interviews and interrogations and how each can be used in resolving criminal or civil allegations. Other topics to be explored include the verbal and nonverbal cues indicating truth or deception, preparation of interview memoranda, and obtaining and preparing legally-admissible admission statements.
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ACCT 5633G - Forensic Interrogations
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ACCT 6130: Accounting and Control
3.00 Credits
Georgia Southern University
Provides an overview of financial and management accounting. It illustrates how financial accounting information is generated, analyzed, and used for external reporting purposes and how management accounting information is used in management decision making. Differences in accounting practices between and among nations are also explored.
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ACCT 6130 - Accounting and Control
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ACCT 7130: Seminar in Financial Accounting
3.00 Credits
Georgia Southern University
A study of business combinations, consolidation of financial statements of affiliated companies, multinational operations, foreign currency transactions, translation of foreign currency financial statements, reporting disaggregated information, and interim financial statements.
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ACCT 7130 - Seminar in Financial Accounting
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ACCT 7131: Selected Topics in Accounting
3.00 Credits
Georgia Southern University
This course is designed to offer students an opportunity to pursue studies at a level or on topics not covered in existing graduate courses. The scope and the nature of the material covered is determined in consultation with the faculty sponsor.
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ACCT 7131 - Selected Topics in Accounting
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ACCT 7132: Theory of Accounting
3.00 Credits
Georgia Southern University
A study of historical and contemporary developments of accounting theory, policy, and reporting procedures. The objectives of financial reporting are reviewed within the conceptual framework of accounting and the accounting standard setting process. Particular emphasis is placed on financial accounting theory formulation and the application of accounting theory to selected contemporary issues.
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ACCT 7132 - Theory of Accounting
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ACCT 7134: Financial Reporting & Analysis
3.00 Credits
Georgia Southern University
This course focuses on the interpretation of financial statement information for decision making. Topics include understanding the importance of industry context and the firm's own strategic choices in evaluating the financial statement; assessing the quality of financial statement information and recognizing situations where more stringent forensic accounting measures might be appropriate; evaluating profitability and risk; associating subsets of the available analytical tools with the kinds of decisions for which they are most appropriate; and recognizing the effects of GAAP on the input variables of various firm valuation models. Includes coverage of recent relevant legislation and pronouncements of the FASB, SEC and IASB. Prerequisites: Admission to the MAcc program or consent of the Director of the School of Accountancy.
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ACCT 7134 - Financial Reporting & Analysis
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ACCT 7230: Accounting for Executives
3.00 Credits
Georgia Southern University
A study of management accounting and control information. This course shows how to make pricing and product mix decisions, how to improve existing activities and processes, how to measure performance in decentralized operating units, and how to align organizational activities with long-term strategic objectives, both in a domestic and international setting.
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ACCT 7330: Taxation of Corp. & Partnershi
3.00 Credits
Georgia Southern University
A study of the laws involving the formation, operation, and liquidation of corporations, S corporations, and partnerships.
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ACCT 7330 - Taxation of Corp. & Partnershi
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ACCT 7331: Taxation of Est. Gifts & Trust
3.00 Credits
Georgia Southern University
Covers transfers pursuant to estates and gifts as well as the taxation of both simple and complex trusts and estates.
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ACCT 7332: Adv. Tax Planning & Research
3.00 Credits
Georgia Southern University
Advanced tax topics such as tax-free exchanges, including like-kind exchanges, involuntary conversions, exchanges pursuant to corporate reorganizations, mergers and acquisitions, as well as deferred compensation.
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ACCT 7332 - Adv. Tax Planning & Research
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