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ACCT 2101: Accounting Principles I
3.00 Credits
Georgia Southwestern State University
A study of the underlying theory and application of financial accounting concepts. (3-0-3) Prerequisites: ( MATH 1111 Minimum Grade: C or MATH 1111H Minimum Grade: C or MTH 110 Minimum Grade: C ) or ( MTH 108 Minimum Grade: C and MTH 109 Minimum Grade: C ) or ( MATH 1113 Minimum Grade: C or MTH 113 Minimum Grade: C or MATH 1113H Minimum Grade: C )
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ACCT 2102: Accounting Principles II
3.00 Credits
Georgia Southwestern State University
A study of the underlying theory and application of managerial accounting concepts. (3-0-3) Prerequisites: ACCT 2101 or ACT 205 or ACT 327
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ACCT 2102 - Accounting Principles II
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ACCT 3250: Intermediate Accounting I
3.00 Credits
Georgia Southwestern State University
Accounting theory and practice related to preparation and presentation of corporate financial statements in accordance with GAAP. Emphasis on acquisition of assets and services. (3-0-3) Prerequisites: ( ACCT 2101 Minimum Grade: C or ACT 205 Minimum Grade: C ) and ( ACCT 2102 Minimum Grade: C or ACT 206 Minimum Grade: C ) or ( ACT 327 Minimum Grade: C )
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ACCT 3250 - Intermediate Accounting I
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ACCT 3260: Intermediate Accounting II
3.00 Credits
Georgia Southwestern State University
Continuation of ACCT 3250 with emphasis on fixed assets, liabilities, stockholders' equity, and investments. (3-0-3) Prerequisites: ACCT 3250 Minimum Grade: C or ACT 310 Minimum Grade: C
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ACCT 3260 - Intermediate Accounting II
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ACCT 3270: Intermediate Accounting III
3.00 Credits
Georgia Southwestern State University
Continuation of ACCT 3260 with emphasis on special issues related to income measurement, asset and liability valuation and recent developments in the accounting profession. (3-0-3) Prerequisites: ACCT 3250 Minimum Grade: C or ACT 310 Minimum Grade: C
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ACCT 3270 - Intermediate Accounting III
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ACCT 3280: Cost Accounting
3.00 Credits
Georgia Southwestern State University
The basic theory and practice related to determination of cost of products and services provided by a business and providing accounting information to management. (3-0-3) Prerequisites: ACCT 2102 Minimum Grade: C or ACT 327 Minimum Grade: C or ACT 206 Minimum Grade: C
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ACCT 3280 - Cost Accounting
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ACCT 4210: Accounting Systems
3.00 Credits
Georgia Southwestern State University
Covers the theory and design of automated procedures of accumulation and reporting information with special emphasis on internal control. (3-0-3) Prerequisites: ACCT 2102 Minimum Grade: C or ACT 327 Minimum Grade: C or ACT 206 Minimum Grade: C
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ACCT 4230: Income Tax Accounting
3.00 Credits
Georgia Southwestern State University
An introduction to the income tax laws with emphasis on taxation of individuals. (3-0-3) Prerequisites: ACCT 2102 Minimum Grade: C or ACT 327 Minimum Grade: C or ACT 206 Minimum Grade: C
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ACCT 4230 - Income Tax Accounting
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ACCT 4235: Advanced Income Tax Accounting
3.00 Credits
Georgia Southwestern State University
A continuation of ACCT 4230 with emphasis on taxation of business organizations, particularly corporations and partnerships.
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ACCT 4235 - Advanced Income Tax Accounting
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ACCT 4240: Not-for-Profit Accounting
3.00 Credits
Georgia Southwestern State University
Accounting theory and practice related to non-business organizations; governments and other non-profit organizations. (3-0-3) Prerequisites: ACCT 3260 Minimum Grade: C or ACT 311 Minimum Grade: C or ACCT 3270 Minimum Grade: C or ACT 312 Minimum Grade: C
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