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ACCT 3251: Income Tax Accounting for Individuals 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 2102 A study of the Internal Revenue Code as it relates to individuals. Updated each offering to incorporate new tax laws, regulations, and rulings in print.
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ACCT 3285: Professional Seminar 1
1.00 Credits
University of West Georgia
Prerequisite: ACCT 2102; junior standing Students attend presentations about UWG Career Services; international, regional, and local public accounting; nonprofi t and governmental accounting; corporate accounting; professional accounting organizations; accounting education; and professional examinations. A professional resumé is prepared.
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ACCT 4201: Survey of Accounting Theory and Practice 3
3.00 Credits
University of West Georgia
A study of basic accounting principles including the preparation and interpretation of fi nancial statements and managerial reports. Not open to undergraduate business majors. Permission of Chair or MBA Advisor.
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ACCT 4201 - Survey of Accounting Theory and Practice 3
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ACCT 4202: Accounting for Decision Making 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 2102 A study of the use of fi nancial statements and managerial reports by managers and investors in decision making for day to day operations and long range planning.
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ACCT 4215: Financial Reporting IV 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 3212 with a minimum grade of C A study of consolidated fi nancial statements and nonprofi t accounting.
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ACCT 4215 - Financial Reporting IV 3
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ACCT 4233: Strategic Cost Management 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 3232 Construction of budgets; strategic cost management, control, and performance evaluation; cost allocation; transfer pricing; asset and project management and planning; and operational audits. Emerging topics and ethical issues.
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ACCT 4241: Accounting Information Systems 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 2102 A specialized in-depth accounting course which addresses documentation of accounting systems, including fl owcharts, evaluation of internal control and the audit trail, impact of computers on internal control, and design of accounting systems.
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ACCT 4241 - Accounting Information Systems 3
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ACCT 4242: Strategic Information Systems 0/ 3 and Risk Management
3.00 Credits
University of West Georgia
Prerequisite: ACCT 4241 A study of the identifi cation and modeling of business processes, identifi cation of business and information risk exposures and the development of appropriate control strategies, and analysis and design of accounting information systems for business processes.
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ACCT 4242 - Strategic Information Systems 0/ 3 and Risk Management
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ACCT 4252: Income Tax Accounting for Organizations 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 3251 A study of the Internal Revenue Code as it relates to corporate, partnership, and fi duciary tax. The legal and tax aspects considered in selecting an organization form. 389
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ACCT 4261: Auditing 3
3.00 Credits
University of West Georgia
Prerequisite: ACCT 3251, ACCT 4241, ACCT 3213, and ACCT 3232. Co-requisite: ACCT 3214 or ACCT 4233 The course is designed to give the student an understanding of auditing objectives and standards and a working knowledge of auditing procedures and techniques. Standards ethics and legal responsibilities of the public accounting profession, as well as preparation of audit reports, are emphasized. AICPA Level II Test fee is required.
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