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ACCT 6010E: Financial and Managerial Accounting
3.00 Credits
University of Georgia
Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and basic concepts related to the internal use of accounting information.
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ACCT 6010E - Financial and Managerial Accounting
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ACCT 6015: Survey of Accounting
1.50 Credits
University of Georgia
Financial accounting and reporting for students with prior course work in accounting. Basic financial accounting and reporting concepts and methods pertinent to understanding and analyzing corporate financial statements. Major concepts and techniques for managerial planning, control, and decision making are reviewed where appropriate.
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ACCT 6015 - Survey of Accounting
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ACCT 6020: Internal Uses of Accounting Information
2.00 - 3.00 Credits
University of Georgia
Basic concepts and techniques applicable to the internal uses of accounting information. Emphasis is placed on planning and control applications, but some attention is given to product costing issues.
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ACCT 6020 - Internal Uses of Accounting Information
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ACCT 6030: Analyzing Profitability of Products, Services, and Customers
1.50 Credits
University of Georgia
The course shows how managers use financial information to make strategic decisions, including managing costs, setting prices, and deciding which products, services, and customers to emphasize, and which to outsource. Students learn why the external financial reporting system is inadequate for guiding these decisions and how to assign costs appropriately for different strategic decisions.
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ACCT 6030 - Analyzing Profitability of Products, Services, and Customers
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ACCT 6035: Using Financial Information for Organizational Control and Performance
1.50 Credits
University of Georgia
A continuation of Analyzing Profitability of Products, Services, and Customers, showing how managers make organizational control decisions and evaluate organizational and management performance. Topics include balanced scorecards that reflect strategy; budgeting and variance analysis for cost and revenue centers; variable and throughput costing for evaluating profit centers; and ROI and economic value added measures for investment centers.
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ACCT 6035 - Using Financial Information for Organizational Control and Performance
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ACCT 6400: Tax Implications of Business Decisions
3.00 Credits
University of Georgia
The major provisions of the federal income tax law that impact management decisions in all types of business entities.
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ACCT 6400 - Tax Implications of Business Decisions
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ACCT 7005: Graduate Student Seminar
3.00 Credits
University of Georgia
Advanced supervised experience in an applied setting. This course may not be used to satisfy a student's approved program of study.
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ACCT 7005 - Graduate Student Seminar
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ACCT 7415: Tax Policy and Research
3.00 Credits
University of Georgia
Development of tax research tools and the development of an understanding of tax policy issues as they arise in social policy and professional accounting settings.
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ACCT 7415 - Tax Policy and Research
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ACCT 7420: Partnership Taxation
3.00 Credits
University of Georgia
The fundamental tax and legal concepts involved in the income taxation of partnerships and partners.
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ACCT 7420 - Partnership Taxation
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ACCT 7430: Estate and Gift Taxations
1.50 Credits
University of Georgia
The structure and fundamental concepts involved in estate and gift taxation and the income taxation of estates and trusts. Personal financial planning concepts are also introduced.
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ACCT 7430 - Estate and Gift Taxations
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