Accounting

Overview

The Accounting program of University of West Georgia also provides a foundation that enables students to continue studies at the masters level.

The program is comprised of eight upper-level accounting courses totaling 22 hours and a three-hour capstone course in strategic management which is required of all B.B.A. programs. The accounting courses provide a general foundation in financial accounting, management accounting, personal income taxation, accounting information systems, and auditing. The required courses may be supplemented with electives in areas such as advanced accounting (consolidated statements and not-for-profit accounting), corporate taxation, financial statement analysis, and fraud examination. An internship course is also available to those students who secure a qualifying internship.

Objectives

• Understand the principles and practices common to the major forms of accounting.

• Students will be able to demonstrate knowledge of product costs.

• Students will be able to demonstrate knowledge of operational and financial budgets.

• Students will be able to demonstrate an understanding of the balance sheet accounts and statement of cash flows.

• Students will be able to compute AGI, taxable income, and tax on taxable income.

• Students will be able to demonstrate knowledge of an audit plan and an audit report.

• Students will demonstrate knowledge of audit procedures.

• Students will be able to demonstrate knowledge of the basics of internal control.

• Students will be able to demonstrate knowledge of the revenue and expenditure cycles.