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ACCT 2101: Accounting Principles I
3.00 Credits
Georgia College & State University
A study of the underlying principles of accounting. The analysis of business transactions and financial statements is emphasized with particular focus on the use of accounting information for external decision-making.
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ACCT 2102: Accounting Principles II
3.00 Credits
Georgia College & State University
Prerequisite ACCT 2101. Introduces the managerial aspects of accounting and the use of information for internal decision-making. Topics include product costing, break-even analysis, master budgets, performance evaluation and capital budgeting.
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ACCT 2701,2702: Honors Seminar
1.00 Credits
Georgia College & State University
Prerequisite: Admission to the College Honors Program and sophomore classification. A general interdepartmental seminar.
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ACCT 3101: Intermediate Accounting I
3.00 Credits
Georgia College & State University
Prerequisites: ACCT 2101 and ACCT 2102, with a grade of C or better. An advanced study of the current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users. This course is non-repeatable for credit.
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ACCT 3102: Intermediate Accounting II
3.00 Credits
Georgia College & State University
Prerequisite: ACCT 3101 with a grade of C or better. A continuation of ACCT 3101 providing advanced study of the current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users.
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ACCT 3106: Accounting Information Systems
3.00 Credits
Georgia College & State University
Prerequisites: CBIS 2220 or 2216, pre/co-requisite: ACCT 3101. A study of the fundamentals of accounting information systems. Major topics include transaction processing, internal controls and the effects of information technology on the accounting profession.
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ACCT 3110: International Accounting
3.00 Credits
Georgia College & State University
Prerequisite: ACCT 2102. A study of the international accounting aspects of managerial accounting, financial accounting, accounting theory, auditing, and taxation.
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ACCT 3116: Principles of Taxation I
3.00 Credits
Georgia College & State University
Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.
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ACCT 3120: Cost Accounting
3.00 Credits
Georgia College & State University
Prerequisite: ACCT 2102 with a grade of C or better. An in-depth study of the concepts and practices underlying manufacturing, merchandising, and service firms' internal management accounting information systems. The course focuses on the development and use of accounting data for (1) determining product costs, (2) making management decisions, (3) planning and controlling operations, and (4) performance evaluations. This course is non-repeatable for credit.
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ACCT 3125: Not- For- Profit & Public Accounting
3.00 Credits
Georgia College & State University
Prerequisite: ACCT 2102. A study of theory, principles and procedures of accounting for not-for-profit entities. Other current topics are analysed for their implications for public accounting entities.
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