会计
The School of Business 政府 at 克拉克亚特兰大 University confers:
- the Bachelor of Arts degree in Business 政府 with a concentration in 会计,
- the Bachelor of Arts degree in Business 政府 with a dual concentration in 会计 and 金融,
- and the Bachelor of Arts degree in 会计.
Graduating students in Business 政府 are prepared to pursue advanced studies at the graduate level or professional careers in business. Graduating students with a major in accounting obtain a practical and theoretical knowledge of accounting through courses in accounting principles, 审计, accounting information systems, 还有所得税. This wide range of course offerings prepares them for successful careers in public, 私人, and government accounting.
The 会计 Department also offers courses in Principles of 会计 and Managerial 会计 to all students majoring in business. Principles of 会计 courses are required by selected degree programs in other colleges at 克拉克亚特兰大 University.
| 主题 | cbu 207. 3学分 |
| Title | Principles of 会计 I |
| 描述 | A onesemester course introducing generally accepted accounting principles. The course covers the fundamentals of recording and accumulating accounting data and the preparation, 意义, and uses of financial statements. Prerequisites: CMAT 105, PreCalculus I with minimum grades of "C". |
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| 主题 | CBUS 208, 3学分 |
| Title | Principles of 会计 II |
| 描述 | A onesemester course introducing generally accepted accounting principles. The course covers the fundamentals of recording and accumulating accounting data and the preparation, 意义, and uses of financial statements. Introductory topics in managerial accounting are also discussed. Prerequisites: BUS 207 Principles of 会计 I with minimum grades of "C". |
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| 主题 | CBUS 303, 3学分 |
| Title | Intermediate 会计 I |
| 描述 | A onesemester course in understanding accounting theory and concepts including the conceptual framework of accounting, financial statements, problems in income determination and reporting. Prerequisite: BUS 208, Principles of 会计 II with a minimum grade of "C". This course is offered Fall and Spring semesters. |
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| 主题 | CBUS 304, 3学分 |
| Title | Intermediate 会计 II |
| 描述 | A onesemester course in understanding accounting theory and concepts including the conceptual framework of accounting, financial statements, problems in income determination and reporting. Prerequisite: BUS 303 Intermediate 会计 I with a minimum grade of "C". Course offered Spring only. |
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| 主题 | CBUS 305, 3学分 |
| Title | 成本会计 |
| 描述 | A onesemester course introducing cost determination, accumulation; and application to products and/or services. The primary emphasis is on mastery of analytical concepts and proper application of cost accounting techniques to business situations. This course is only open to students in the Bachelor of Arts in 会计 program. Prerequisite: BUS 208 Principles of 会计 II with a minimum grade of "C". Course is offered Fall only. |
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| 主题 | CBUS 308, 3学分 |
| Title | 会计 Information Systems |
| 描述 | A onesemester course introducing cost determination, accumulation; and application to products and/or services. The primary emphasis is on mastery of analytical concepts and proper application of cost accounting techniques to business situations. This course is only open to students in the Bachelor of Arts in 会计 program. Prerequisites: BUS 208 Principles of 会计 II and BUS 305 – 成本会计 with a minimum grade of "C", and BUS 303 – Intermediate 会计 I. |
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| 主题 | CBUS 405, 3学分 |
| Title | 审计 |
| 描述 | A onesemester course introducing the standards and principles of 审计, procedures for conducting an audit, and the preparation of working papers and reports. Major topics include control and prevention of fraud and errors through internal control systems, moral and legal responsibilities of the auditor, and professional ethics. Prerequisites: BUS 304 Intermediate 会计 II and BUS 308, 会计 Information Systems with minimum grades of "C". This course is offered Fall only. |
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| 主题 | CBUS 426, 3学分 |
| Title | Individual Income Tax |
| 描述 | A onesemester course introducing the Internal Revenue Code and rulings and regulations of the Department of the Treasury and the Securities and Exchange Commission. The course emphasizes taxation of individuals. Prerequisite: BUS 208, Principles of 会计 II with a minimum grade of "C". This course is offered Fall only. |
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| 主题 | CBUS 427, 3学分 |
| Title | 企业所得税 |
| 描述 | A onesemester course introducing the Internal Revenue Code and rulings and regulations of the Department of the Treasury and the Securities and Exchange Commission. The course emphasizes income tax aspects of corporations, 合作伙伴关系, 地产, 信托基金, tax exempt organizations, and special issues in taxation. Prerequisite: BUS 426, Individual Income Tax with a minimum grade of "C". This course is offered Spring only. |
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| 主题 | CBUS 465, 3学分 |
| Title | 先进的会计 |
| 描述 | A onesemester course presenting specialized accounting problems likely to be encountered by public accountants or by those in corporate positions. The course explores accounting needs of 合作伙伴关系, 合并, business combination, 清算, and 地产 and 信托基金. Prerequisite: Bus 304, Intermediate 会计 II with a minimum grade of "C". This course is offered Spring only. |
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| 主题 | CBUS 209, 3学分 |
| Title | 会计 for Non-business Majors |
| 描述 | A one-semester course introducing basic 会计 principles and the role of financial statements in making business decisions. This course is not open to students majoring in Business. Prerequisite: CMAT 104 – Algebra II. |
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