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Understand the critical importance of organizational finances. Identify and maximize financial opportunities, while avoiding risks. Gain a broader perspective on the global marketplace. Develop best practices in financial reporting, and learn how to make strategic investment decisions that deliver bottom-line value in any organization.

For a career in public accounting, 30 semester hours in accounting are required to sit for the CPA exam in Georgia.

Accounting Core Course

MGT 6000    Financial and Managerial Accounting I (3 credit hours)

This is an intensive introductory course in financial and managerial accounting. The financial accounting section gives a detailed understanding of how business transactions are accounted for in accordance with generally accepted accounting principles and how the results of such transactions are communicated in the form of financial statements to external decision makers. In the managerial accounting section, an introduction is provided to the management activities of planning, control, and decision-making.

Accounting Electives

Courses marked with a * may be counted toward the Accounting concentration.

*MGT 6010    Business Taxation
Overview of federal income tax system. Provides necessary tax background for a variety of accounting, financial, and managerial careers. Helps prepare for qualifying examinations in accounting and finance such as CPA, CMA, CFA, and CFP. Learn to prepare individual and business income tax returns. Learn differences in the measurement of income for financial reporting and income tax reporting.

*MGT 6015    Advanced Managerial Accounting
Use and analysis of accounting information for management internal planning, controlling, and decision making. Managerial accounting theory and application. Basic vocabulary and mechanics of various managerial accounting systems.

*MGT 6020    Financial Reporting & Analysis I
First part of a two-course sequence in financial reporting and analysis. Review of the foundations of financial reporting, financial statements, accounting changes and errors, revenue recognition, time value of money and present value measurements in accounting, cash and accounts receivable, inventory reporting and analysis, selected issues related to fixed assets, liabilities, and shareholders’ equity, and earnings per share.

*MGT 6022    Financial Reporting and Analysis II  
Financial reporting and financial analysis issues associated with assessment of financial quality: the statement of cash flows; income taxes; review of investments, financial derivatives, and hedging; current and long-term liabilities; and leases and pensions.

*MGT 6028    Financial Reporting and Analysis of Technology Firms
Clarifies the accounting and reporting standards that are particularly troublesome for technology firms. Cash flow construction and analysis. Identifying financial warnings, available in the financial statements and notes, used in anticipating future declines in corporate earnings and cash flow.

*MGT 6030    International Accounting 
An overview of accounting issues arising from the increased internationalization of business. Topics include comparative financial reporting among countries and accounting treatments of international transactions.

*MGT 6042    Auditing & Financial Control Systems
Insight into auditing: what it is, why it’s important, what it entails, and why users of financial statements should care about it. Topics covered include the demand for audits, management fraud, litigation against public accounting firms, and an overview of the audit process.

*MGT 6043    Advanced Financial Reporting 
Learn how financial reporting requirements influence accounting information system requirements and affect reporting and operating decisions faced by financial managers.

*MGT 6045    Seminar in Advanced Accounting Topics
Deeper study of accounting beyond the basics. Look at previous accounting failures: what went wrong and what can we learn? Investigate ethical judgments in accounting.

*MGT 6047    Ethics & Accounting
Become aware of ethical dilemmas in accounting: auditors' responsibilities; conflicts of interest; and a look at Enron and other relevant cases.

Accounting Concentration

A concentration in Accounting will enable students to understand and prepare financial statements, record business transactions, compute and manage costs, participate in strategies for mergers and acquisitions, develop and use information systems to track financial performance, and devise tax strategies.

Students pursuing a concentration in Accounting should complete nine credit hours (three courses) from the following electives. The core course may not be counted toward a concentration. See elective classes (above) for course descriptions.

MGT 6010    Business Taxation
MGT 6015    Advanced Managerial Accounting
MGT 6020    Financial Reporting & Analysis I
MGT 6022    Financial Reporting and Analysis II   
MGT 6028    Financial Reporting and Analysis of Technology Firms
MGT 6030    International Accounting 
MGT 6042    Auditing & Financial Control Systems
MGT 6043    Advanced Financial Reporting
MGT 6045    Seminar in Advanced Accounting Topics
MGT 6047    Ethics & Accounting

Concentrations are optional. You have the flexibility to take electives in any combination of areas. Learn more.