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ACCT 3117: Accounting Information Systems
3.00 Credits
Savannah State University
The course introduces systems concepts and the role of the accountant in the Systems Development Life Cycle (SDLC). It covers areas such as documentation of systems, database management tools and strategies, and aspects of information systems controls. The impact of emerging technologies on accounting is also addressed. Additionally, specific accounting systems (Purchasing, Production, etc), with relevant systems applications in current use are also covered. Prerequisite: ACCT 3111
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ACCT 3180: International Taxation
3.00 Credits
Savannah State University
The purpose of this course is to provide an in-depth study of the tax problems incurred by individuals and corporations investing and operating business across national boundaries. Prerequisite: ACCT 2102
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ACCT 3185: International Accounting
3.00 Credits
Savannah State University
This course covers the topics of currency translation and subsidiary or divisional accounting, including the history of foreign currency translation, methods, foreign currency gains and losses, and accounting for multinational and international accounting organizations. Prerequisite: ACCT 2102
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ACCT 4115: Advanced Financial Accounting
3.00 Credits
Savannah State University
A comprehensive study of business combinations, the equity and cost of accounting for investments in common stock, and consolidated financial statement preparation. Also, accounting for partnerships, corporate reorganizations, foreign currency transactions, and foreign currency financial statement translation and preparation are introduced in this course. Prerequisite: ACCT 3112
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ACCT 4116: Accounting for Not- For- Profit Institutions
3.00 Credits
Savannah State University
A course focusing on the basic concepts and techniques of fund accounting, including budgeting and management accounting problems for governmental, educational, religious, and charitable organizations. Prerequisite: ACCT 2102
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ACCT 4117: Auditing
3.00 Credits
Savannah State University
A comprehensive study of the philosophy, concepts, and techniques used by independent auditors. Topical coverage includes professional ethics, standards, audit programs, study and evaluation of internal control, auditors' opinions, statistical sampling techniques, and EDP auditing. Prerequisite: ACCT 3112
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ACCT 4118: Advanced Managerial Accounting
3.00 Credits
Savannah State University
This course uses the case approach to emphasize transition of costing systems from traditional systems to the development of Activity Based Costing systems and the use of ABC tools in management (Activity Based Management). Additionally, case studies in such areas as transfer pricing, target costing, management compensation and incentives, and the Balanced Scorecard are included. The relevance of technology in these areas is highlighted. Prerequisite: ACCT 3115
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ACCT 4130: CPA Law Review
3.00 Credits
Savannah State University
A course that prepares students for the law portion of the CPA exam. The course includes a review of the following business law subjects which are traditionally emphasized on the CPA exam and not covered in BUSA 2106: accountant liability and malpractice, forms of business organizations (agencies, partnerships, corporations, estates, and trusts), contract law and the Uniform Commercial Code (sales and leases; commercial paper, bank deposits and collections and funds transfers; letters of credit; bulk transfers; warehouse receipts, bills of lading and other documents of title; secured translations). Prerequisites: BUSA 2106
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AFRS 2000: Introduction to Africana Studies
3.00 Credits
Savannah State University
This course is a broad based survey course designed to give the student and understanding of the general history of the development of the discipline and to define its scope. The conceptual parameters of study will be established and distinguished from other fields of academic inquiry.
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AFRS 3000: Africana Political Ideology and Philosophy
3.00 Credits
Savannah State University
This course is designed to study the relevant ideas that have served as the intellectual and philosophical foundations of mass movements throughout Africa and the diaspora. Classical Pan Africanism, Negritude, the ideology of selected Black Millenarian Movements, Black nationalism, Black Cultural Nationalism, Ujamaa Socialism, Kawaida Nationalism, Black Marxism, and contemporary Pan African and Afrocentric thought will be considered.
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