| College of Education | |||||
|---|---|---|---|---|---|
| ECED | Early Childhood | KINS | Kinesiology | ||
| EDLR | Educational Leadership | MGED | Middle Grades Education | ||
| EDTD | Teacher Development | SCED | Secondary Education | ||
| EDUC | College of Education Core | SPED | Special Education | ||
| ESCI | Exercise and Sport Science | WELL | Wellness | ||
| HSCI | Health Science | ||||
|
ACCT - Accounting Courses | |||||
| ACCT 2101 | Principles of Accounting I (3-0-3) | ||||
| An introductory course in financial accounting. The focus is on accounting as a system for reporting business activity. It includes study of the accounting cycle, the preparation and interpretation of basic financial statements, and the study of fundamental accounting principles. Prerequisite: MATH 1101 OR MATH 1111. | |||||
| ACCT 2102 | Principles of Accounting II (3-0-3) | ||||
| An introductory course in managerial accounting. The focus is on accounting as a system for providing information for organizational management. It includes the study of budgeting, break-even analysis, and information for decision making. Prerequisite: ACCT 2101 with a grade of C or better. | |||||
| ACCT 3311 | Financial Accounting Theory I (3-0-3) | ||||
| This course introduces financial accounting theory as it relates to the preparation of financial statements. It includes the conceptual framework, the accounting cycle, financial statements, present value, and analysis of current and fixed asset accounts. Prerequisite: ACCT 2101/2102, minimum grades of B in each, and 50 semester hours. | |||||
| ACCT 3312 | Financial Accounting Theory II (3-0-3) | ||||
| A continuation of ACCT 3311. The primary emphasis of the course is on financial accounting theory as it relates to long-term liabilities, capital structure, investments, leases, and accounting for income taxes. Prerequisite: C or better in ACCT 3311. | |||||
| ACCT 3321 | Cost Accounting (3-0-3) | ||||
| The emphasis is on the development of cost systems for organizational planning and control. The course includes study of such areas as analysis of variances, determination of overhead rates, job order and process cost product costing and direct cost systems. Prerequisite: ACCT 2102 with a minimum grade of B. | |||||
| ACCT 3331 | Federal Income Taxation (3-0-3) | ||||
| A survey of theories and practices governing federal income taxation of individuals and business entities, including partnerships and corporations. Prerequisite: ACCT 2101 and 2102 with a minimum grade of B in each course. | |||||
| ACCT 4322 | Cost Management (3-0-3) | ||||
| Provides the student with an in-depth analysis of managerial-cost concepts and techniques required for developing, analyzing, and interpreting information for organizational planning and control. Prerequisite: ACCT 3321 with a grade of C or better. | |||||
| ACCT 4332 | Advanced Federal Income Taxation (3-0-3) | ||||
| The emphasis is on tax planning and research. Prerequisite: ACCT 3331 with a grade of C or better. | |||||
| Augusta State University Catalog | 229 | ||||
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