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ACCT 4310: Intermediate Accounting III[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 3320. A study, including research of current financial reporting issues, of complex financial accounting topics such as income taxes; pensions; derivatives; earnings per share; accounting changes; error corrections; foreign currency transactions and translations; complex cash flow analysis; and application of International Financial Reporting Standards (IFRS).
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ACCT 4310 - Intermediate Accounting III[R
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ACCT 4320: Advanced Financial Accounting[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 3320. Study and application of financial recording and reporting for business combinations, emphasizing the cost approach of applying the purchase method; partnership accounting, including formation, operation, ownership changes, and liquidation; and fund accounting for governmental entities. Study of International Financial Reporting Standards (IFRS) on related topics.
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ACCT 4320 - Advanced Financial Accounting[R
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ACCT 4330: Accounting Information Systems[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 3320. A study of the concepts, components, development tools, and development steps of accounting information systems.
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ACCT 4330 - Accounting Information Systems[R
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ACCT 4331: Payroll Accounting Systems[R
1.00 Credits
North Georgia College & State University
1 hour Prerequisite: ACCT 3320. An independent study of payroll systems to include the requirements for payroll records, computation and payment of wages, social security taxes, withholding taxes, and unemployment compensation. The course is designed for those students expecting to seek employment with smaller accounting firms and industry.
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ACCT 4331 - Payroll Accounting Systems[R
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ACCT 4350: Advanced Federal Income Taxation[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 3350. A course that discusses the tax problems of establishing, operating, and liquidating business entities including C corporations, S corporations, partnerships, estates, and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trusts are discussed. Tax research is conducted, state tax issues are discussed, and tax preparation software is used.
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ACCT 4350 - Advanced Federal Income Taxation[R
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ACCT 4360: Cost Accounting[R
3.00 Credits
North Georgia College & State University
3 hours A study of manufacturing costs and cost accumulation systems. Job order, process, and standard cost systems are examined, along with direct costing and financial statement analysis. This course should be taken during the senior year by accounting majors.
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ACCT 4360 - Cost Accounting[R
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ACCT 4370: Managerial Accounting[R
3.00 Credits
North Georgia College & State University
3 hours A study of the use of accounting information as a tool in the decision-making process. Measuring cost to help managers maximize profit is the emphasis of the course. Major emphasis is given to variable cost analysis. Cash flow, cash budgeting, capital budgeting, and financial statement analysis are also discussed.
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ACCT 4370 - Managerial Accounting[R
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ACCT 4380: Auditing[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 3320. A study of auditing standards and objectives and the steps involved in planning, performing, and completing an audit. Emphasis is placed on professional standards, ethics and legal responsibilities of public accountants, the study and evaluation of the internal controls within a company, and the preparation of audit reports.
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ACCT 4380 - Auditing[R
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ACCT 4385: Auditing Applications[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisite: ACCT 4380. A course designed to apply knowledge of auditing methods in planning, performing, and completing an audit engagement. Emphasis is placed on risk analysis, internal control evaluation, sampling methodology, decision making, and documentation in audit work papers.
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ACCT 4385 - Auditing Applications[R
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ACCT 4903: Georgia Intern Program in Accounting[R
3.00 Credits
North Georgia College & State University
3 hours Prerequisites: Completion of Area F, junior or senior status, completion of ACCT 3310, and minimum cumulative overall G.P.A. of 3.00. An elective available only for accounting majors. Special application is required. Grading is S or U.
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ACCT 4903 - Georgia Intern Program in Accounting[R
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