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ACCT 2000: Survey of Accounting
3.00 Credits
Macon State College has merged with Middle Georgia State University
This is a survey course of the fundamentals of financial and managerial accounting designed for the non-business major. The course includes the conceptual background for the measurement of income and analyzing the financial conditions of businesses and information used in applying managerial accounting techniques. This course is not open to students who have had ACCT 2101. Lecture/Lab Hours: Three hours per week.
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ACCT 2000 - Survey of Accounting
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ACCT 2101: Principles of Accounting I
3.00 Credits
Macon State College has merged with Middle Georgia State University
A study of the underlying theory and application of financial accounting concepts. Focuses on the development, analysis, and interpretation of financial statements and their use in decision making. Lecture/Lab Hours: Three hours per week.
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ACCT 2101 - Principles of Accounting I
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ACCT 2102: Principles of Accounting II
3.00 Credits
Macon State College has merged with Middle Georgia State University
A study of the underlying theory and application of managerial accounting concepts. The a study of financial and non-financial information for use by internal decision makers in merchandising, manufacturing, and service organizations. Focuses on the application of concepts to decision making. Lecture/Lab Hours: Three hours per week.
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ACCT 2102 - Principles of Accounting II
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ACCT 3101: Intermediate Financial Accounting I
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of the theory, principles, and procedures of financial accounting. Focuses on the preparation of financial statements and emphasizes the time value of money, cash, receivables, and inventory. Lecture/Lab Hours: Three hours per week.
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ACCT 3101 - Intermediate Financial Accounting I
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ACCT 3102: Intermediate Financial Accounting II
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of the theory, principles, and procedures of financial accounting begun in ACCT 3101. Emphasizes long term assets, current and long term liabilities, and shareholders’ equity. Lecture/Lab Hours: Three hours per week.
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ACCT 3102 - Intermediate Financial Accounting II
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ACCT 3103: Intermediate Financial Accounting III
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of the theory, principles, and procedures of financial accounting begun in ACCT 3102. Emphasizes the analysis, recording, reporting, and disclosure of complex accounting issues including but not limited to leases, pensions, deferred income taxes, cash flows, and interim reporting. Lecture/Lab Hours: Three hours per week.
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ACCT 3103 - Intermediate Financial Accounting III
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ACCT 3110: Cost Accounting
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of the preparation and analysis of information to assist management in decision making, planning, and controlling business activities. Emphasizes the use of management accounting information for costing products and services, budgeting, pricing and product mix decisions, and evaluating operation performance. Lecture/Lab Hours: Three hours per week.
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ACCT 3110 - Cost Accounting
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ACCT 3111: Advanced Cost Accounting
3.00 Credits
Macon State College has merged with Middle Georgia State University
This course is a continuation of Cost Accounting. The emphasis is on non-routine decisions, balanced scorecard, customer-profitability analysis, cost allocation, inventory management, and capital budgeting. Lecture/Lab Hours: Three hours per week.
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ACCT 3111 - Advanced Cost Accounting
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ACCT 3120: Principles of Taxation I
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of the application of tax accounting and ethics as it applies mainly to individuals. Introduces research and analysis as it applies to solving tax problems. Lecture/Lab Hours: Three hours per week.
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ACCT 3120 - Principles of Taxation I
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ACCT 3125: Governmental and Not-For-Profit Accounting
3.00 Credits
Macon State College has merged with Middle Georgia State University
The study of financial accounting and reporting for state and local governments as well as selective other nonprofit entities. Emphasizes fund accounting for governmental entities. Lecture/Lab Hours: Three hours per week.
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ACCT 3125 - Governmental and Not-For-Profit Accounting
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