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ACCOUNTANCY 110: Financial Statement Analysis
3.00 Credits
George Washington University
Hansen, Jones Introduction to the analysis and interpretation of corporate financial statements within the context of a company's industry and economic environment. Cash flow analysis, profitability and risk analysis, accounting policy analysis, forecasting and performance analysis, elements of equity valuation, and decision perspectives of creditors. Prerequisite: Accy 52. (Fall and spring)
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ACCOUNTANCY 110 - Financial Statement Analysis
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ACCOUNTANCY 121: Intermediate Accounting I
3.00 Credits
George Washington University
Singleton Accounting principles underlying the preparation of financial statements and their application in the measurement and reporting of selected balance sheet items and related revenue and expense recognition; accounting for receivables, inventories, fixed assets, intangible assets, and liabilities. Prerequisite: Accy 51. (Fall)
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ACCOUNTANCY 121 - Intermediate Accounting I
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ACCOUNTANCY 122: Intermediate Accounting II
3.00 Credits
George Washington University
Singleton, Tarpley Accounting for stockholders' equity, earnings per share, debt and equity investments, income taxes, pensions and other postretirement benefits, leases, accounting changes, statement of cash flows, financial statement analysis and disclosure. Prerequisite: Accy 51. (Spring)
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ACCOUNTANCY 122 - Intermediate Accounting II
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ACCOUNTANCY 151: Business Law:Contracts,Torts,and Property
3.00 Credits
George Washington University
Moersen Essential legal principles of contracts, torts, and property, including trusts and estates, leases, professional liability, and the Uniform Commercial Code. (Fall)
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ACCOUNTANCY 151 - Business Law:Contracts,Torts,and Property
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ACCOUNTANCY 152: Business Law:Enterprise Organization
3.00 Credits
George Washington University
Moersen The legal aspects of organizing, financing, and operating an enterprise: agency, partnerships, corporations, securities regulation, insurance, secured credit financing, and commercial paper. Prerequisite: Accy 51. (Spring)
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ACCOUNTANCY 152 - Business Law:Enterprise Organization
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ACCOUNTANCY 161: Federal Income Taxation
3.00 Credits
George Washington University
Smith A study of federal income tax concepts, including what shall be taxed, and when, and at what rate. Taxable entities, income measurement, the use of different tax rates for different types of income, and the use of the tax laws to motivate taxpayer behavior to achieve economic goals. (Fall)
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ACCOUNTANCY 161 - Federal Income Taxation
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ACCOUNTANCY 171: Auditing
3.00 Credits
George Washington University
Gore A study of generally accepted auditing standards and accepted professional auditing practices and procedures, including reviewing and evaluating financial controls, auditing financial statements, and testing financial data of manual and automated accounting systems. Prerequisite: Accy 122. (Fall)
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ACCOUNTANCY 171 - Auditing
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ACCOUNTANCY 181: Accounting Systems
3.00 Credits
George Washington University
Staff Introduction to the design and operation of accounting systems and data-management controls. Principles and applications of internal control applicable to manual and automated accounting systems. Prerequisite: Accy 122. (Fall)
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ACCOUNTANCY 181 - Accounting Systems
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ACCOUNTANCY 190: Special Topics
3.00 Credits
George Washington University
Staff Experimental offering; new course topics and teaching methods. Prerequisite: department approval.
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ACCOUNTANCY 190 - Special Topics
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ACCOUNTANCY 192: Advanced Financial and Tax Accounting
3.00 Credits
George Washington University
Smith Financial and tax accounting issues relating to corporations and partnerships, including formation, operation, and liquidation of each type of entity. Financial accounting for corporate combinations. Prerequisite: Accy 121, 161. (Spring)
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ACCOUNTANCY 192 - Advanced Financial and Tax Accounting
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