Accounting (AC13)  Degree

Explores the analysis of literature and articles about issues in the humanities and in society. Students practice various modes of writing ranging from exposition to argumentation and persuasion. The course includes a review of standard grammatical and stylistic usage in proofreading and editing. An introduction to library resources lays the foundation for research. Topics include writing analysis and practice revision and research. Students write a research paper using library resources and using a formatting and documentation style appropriate to the purpose and audience.

Provides a description and analysis of economic operations in contemporary society. Emphasis is placed on developing an understanding of economic concepts and policies as they apply to everyday life. Topics include basic economic principles; economic forces and indicators; capital and labor; price competition and monopoly; money and banking; government expenditures federal and local; fluctuations in production employment and income; and United States economy in perspective

Provides a description and analysis of economic operations in contemporary society. Emphasis is placed on developing an understanding of economic concepts and policies as they apply to everyday life. Topics include basic economic principles; economic forces and indicators; capital and labor; price competition and monopoly; money and banking; government expenditures federal and local; fluctuations in production employment and income; and United States economy in perspective

Provides a description and analysis of macroeconomic principles and policies. Topics include basic economic principles macroeconomic concepts equilibrium in the goods and money markets macroeconomic equilibrium and the impact of fiscal and monetary policies.

Provides an analysis of the ways in which consumers and business firms interact in a market economy. Topics include basic economic principles consumer choice behavior of profit maximizing firms modeling of perfect competition monopoly oligopoly and monopolistic competition.

Emphasizes the study of intellectual, cultural, scientific, political, and social contributions of the civilizations of the world and the evolution of these civilizations during the period from the prehistoric era to early modern times. Topics include the Prehistoric Era the Ancient Near East, Ancient India, Ancient China, Ancient Rome, Ancient Africa, Islam, the Americas, Japan, Ancient Greece, the Middle Ages, and the Renaissance.

Emphasizes the study of intellectual, cultural, scientific, political, and social contributions of the civilizations of the world and the evolution of these civilizations during the period from the prehistoric era to early modern times. Topics include the Prehistoric Era the Ancient Near East, Ancient India, Ancient China, Ancient Rome, Ancient Africa, Islam, the Americas, Japan, Ancient Greece, the Middle Ages, and the Renaissance.

Emphasizes the study of U. S. History to 1877 to include the post-Civil War period. The course focuses on the period from the Age of Discovery through the Civil War to include geographical intellectual political economic and cultural development of the American people. It includes the history of Georgia and its constitutional development. Topics include colonization and expansion; the Revolutionary Era; the New Nation; nationalism sectionalism and reform; the Era of Expansion; and crisis Civil War and reconstruction.

Emphasizes the study of the social cultural and political history of the United States from 1865 to the beginning of the twenty-first century and will equip the student to better understand the problems and challenges of the contemporary world in relation to events and trends in modern American history. The course also provides an overview of the history of Georgia and the development of its constitution. Topics include the Reconstruction Period; the great West the new South and the rise of the debtor; the Gilded Age; the progressive movement; the emergence of the U. S. in world affairs; the Roaring Twenties; the Great Depression; World War II; the Cold War and the 1950*s; the 1960*s and 1970*s; and America since 1980.

Emphasizes study of government and politics in the United States. The focus of the course will provide an overview of the Constitutional foundations of the American political processes with a focus on government institutions and political procedures. The course will examine the constitutional framework federalism civil liberties and civil rights public opinion the media special interest groups political parties and the election process along with the three branches of government. In addition this course will examine the processes of Georgia state government. Topics include foundations of government political behavior and governing institutions.

Introduces the major fields of contemporary psychology. Emphasis is on fundamental principles of psychology as a science. Topics include research design the organization and operation of the nervous system sensation and perception learning and memory motivation and emotion thinking and intelligence lifespan development personality psychopathology and interventions stress and health and social psychology.

Explores the sociological analysis of society its culture and structure. Sociology is presented as a science with emphasis placed on its methodology and theoretical foundations. Topics include basic sociological concepts socialization social interaction and culture social groups and institutions deviance and social control social stratification social change and marriage and family.

Emphasizes techniques of problem solving using algebraic concepts. Topics include fundamental concepts of algebra, equations and inequalities, functions and graphs, and systems of equations; optional topics include sequences, series, and probability or analytic geometry.

Explores the visual arts and the relationship to human needs and aspirations. Students investigate the value of art, themes in art, the elements and principles of composition, and the materials and processes used for artistic expression. Well-known works of visual art are explored. The course encourages student interest in the visual arts beyond the classroom.

Emphasizes American literature as a reflection of culture and ideas. A survey of important works in American literature. Includes a variety of literary genres: short stories, poetry, drama, nonfiction, and novels. Topics include literature and culture, essential themes and ideas, literature and history, and research skills.

Explores the philosophic and artistic heritage of humanity expressed through a historical perspective on visual arts music and literature. The humanities provide insight into people and society. Topics include historical and cultural developments contributions of the humanities and research.

Explores the formal elements of musical composition, musical form and style, and the relationship of music to historical periods. The course includes listening and analysis of well known works of music. This course encourages student interest in musical arts beyond the classroom.

Introduction to World Religions is a survey course of the history, practice, and modern relevance of the world's religious traditions. Through the study of religion and its influence on history and culture, greater insight and understanding of diverse populations can be attained. Topics include an overview of significant religious traditions from around the world, critical analysis of the relationships between religions and artistic traditions, and critical analysis of the influence of religion on culture, politics, and history.

Provides an introduction to basic biological concepts with a focus on living cells. Topics include: chemical principles related to cells; cell structure and function; energy and metabolism; cell division; protein synthesis; genetics; biotechnology and evolution.

Selected laboratory exercises paralleling the topics in BIOL 1111. The laboratory exercises for this course include chemical principles related to cells, cell structure and function, energy and metabolism, cell division, protein synthesis, genetics, biotechnology, and evolution.

Provides an introduction to basic animal and plant diversity, structure and function including reproduction and development, and the dynamics of ecology as it pertains to populations, communities, ecosystems, and biosphere. Topics include classification and characterizations of organisms, plant structure and function, animal structure and function, principles of ecology, and biosphere.

Selected laboratory exercises paralleling the topics in BIOL 1112. The laboratory exercises for this course include classification and characterizations of organisms, plant structure and function, animal structure and function, principles of ecology, and biosphere.

Prepares students for calculus. The topics discussed include an intensive study of polynomial rational exponential logarithmic and trigonometric functions and their graphs. Applications include simple maximum and minimum problems exponential growth and decay.

Provides an introduction to basic chemical principles and concepts which explain the behavior of matter. Topics include: measurement, physical and chemical properties of matter, atomic structure, chemical bonding, nomenclature, chemical reactions, and stoichiometry and gas laws.

Emphasizes the concepts and methods fundamental to utilizing and interpreting commonly used statistics. Topics include descriptive statistics basic probability discrete and continuous distributions sampling distributions hypothesis testing chi square tests and linear regression.

Selected laboratory exercises paralleling the topics in CHEM 1211. The laboratory exercises for this course include measurement, physical and chemical properties of matter, atomic structure, chemical bonding, nomenclature, chemical reactions, stoichiometry and gas laws.

Topics include the study of limits and continuity derivatives and integrals of functions of one variable. Applications are incorporated from a variety of disciplines. Algebraic trigonometric exponential and logarithmic functions are studied.

Continues the exploration of basic chemical principles and concepts. Topics include equilibrium theory, kinetics, thermodynamics, solution chemistry, acid-base theory, and nuclear chemistry.

This course includes the study of techniques of integration, application of the definite integral, an introduction to differential equations,improper integrals, sequences, and series.

Selected laboratory exercises paralleling the topics in CHEM 1212. The laboratory exercises for this course include equilibrium theory, kinetics, thermodynamics, solution chemistry, acid-base theory, and nuclear chemistry.

Introduces some of the basic laws of physics. Topics include: systems of units and conversion of units, vector algebra, Newtonian mechanics, fluids and thermodynamics, heat, light, and optics, mechanical waves, electricity and magnetism, and modern physics.

Selected laboratory exercises paralleling the topics in PHYS 1110. The laboratory exercises for this course include systems of units and systems of measurement, vector algebra, Newtonian mechanics, fluids and thermodynamics, heat, light, and optics, mechanical waves, electricity and magnetism, and modern physics.

The first course of two algebra and trigonometry based courses in the physics sequence. Topics include material from mechanics (kinematics, dynamics, work and energy, momentum and collisions, rotational motion, static equilibrium, elasticity theory, and simple harmonic motion), mechanical waves, theory of heat and heat transfer, and thermodynamics.

Selected laboratory exercises paralleling the topics in PHYS 1111. The laboratory exercises for this course include units of measurement, Newton's laws, work energy and power, momentum and collisions, one- and two-dimensional motion, circular motion and law of gravity, rotational dynamics and static equilibrium, elasticity theory, harmonic motion, theory of heat and heat transfer, thermodynamics, wave motion, and sound.

The second of two algebra and trigonometry based courses in the physics sequence. Topics include material from electricity and magnetism (electric charge, electric forces and fields, electric potential energy, electric potential, capacitance, magnetism, electric current, resistance, basic electric circuits, alternating current circuits, and electromagnetic waves), geometric optics (reflection and refraction), and physical optics (interference and diffraction).

Selected laboratory exercises paralleling the topics in PHYS 1112. The laboratory exercises for this course include material from electricity and magnetism, geometric optics, and physical optics.

Introduces the fundamental concepts terminology and operations necessary to use computers. Emphasis is placed on basic functions and familiarity with computer use. Topics include an introduction to computer terminology the Windows environment Internet and email word processing software spreadsheet software database software and presentation software.

Introduces the basic financial accounting concepts of the complete accounting cycle and provides the student with the necessary skills to maintain a set of books for a sole proprietorship. Topics include: accounting vocabulary and concepts the accounting cycle for a personal service business the accounting cycle for a merchandising business inventory cash control and receivables. Laboratory work demonstrates theory presented in class.

Introduces the intermediate financial accounting concepts that provide the student with the necessary skills to maintain a set of books for a partnership and corporation. Topics include: Fixed and Intangible Assets Current and Long-Term Liabilities (Notes Payable) Payroll Accounting for a Partnership Accounting for a Corporation Statement of Cash Flows and Financial Statement Analysis Laboratory work demonstrates theory presented in class.

Emphasizes operation of computerized accounting systems from manual input forms. Topics include: company creation (service and merchandising) chart of accounts customers transactions vendors transactions banking activities merchandise inventory employees and payroll and financial reports. Laboratory work includes theoretical and technical application.

This course covers the knowledge and skills to use spreadsheet software through course demonstrations laboratory exercises and projects. Topics and assignments will include: spreadsheet concepts creating and manipulating data formatting data and content creating and modifying formulas presenting data visually and collaborating and securing data.

Provides instruction for the preparation of individual federal income tax returns. Topics include: taxable income income adjustments schedules standard deductions itemized deductions exemptions tax credits and tax calculations.

Provides an understanding of the laws that affect a company*s payroll structure and practical application skills in maintaining payroll records. Topics include: payroll tax laws payroll tax forms payroll and personnel records computing wages and salaries taxes affecting employees and employers and analyzing and journalizing payroll transactions.

Emphasizes the interpretation of data by management in planning and controlling business activities. Topics include Managerial Accounting Concepts, Manufacturing Accounting using a Job Order Cost System, Manufacturing Accounting using a Process Cost System, Cost Behavior and Cost-Volume-Profit, Budgeting and Standard Cost Accounting, Flexible Budgets, Standard Costs and Variances, and Capital Investment Analysis and Budgeting. Laboratory work demonstrates theory presented in class.

Reinforces the touch system of keyboarding placing emphasis on correct techniques with adequate speed and accuracy and producing properly formatted business documents. Topics include: reinforcing correct keyboarding technique building speed and accuracy formatting business documents language arts proofreading and work area management.

Introduces the application and reinforcement of accounting and employability principles in an actual job setting. Acquaints the student with realistic work situations and provides insights into accounting applications on the job. Topics include appropriate work habits acceptable job performance application of accounting knowledge and skills interpersonal relations and development of productivity. The half-time accounting internship is implemented through the use of written individualized training plans written performance evaluation and weekly documentation or seminars and/or other projects as required by the instructor.

Students assume the role of a business owner where he/she can directly experience the impact and importance of accounting in a business. At the end of the simulation course the student will have completed the entire accounting cycle for a service business merchandising business and a corporation using an Accounting Information System software (different from software used in ACCT 1115-Computerized Accounting). Emphasis placed on providing students with real-world opportunities for the application and demonstration of accounting skills by using Simulation Projects will enable them to build a foundation for understanding and interpreting financial statements. Topics include company creation chart of accounts customers transactions vendors transactions banking activities merchandise inventory employees and payroll financial statements preparation of payroll tax forms and preparation of income tax forms. Laboratory work includes theoretical and technical application.

Provides instruction for preparation of both state and federal partnership, corporation and other business tax returns. Topics include: organization form, overview of taxation of partnership, special partnership issues, corporate tax elections, adjustments to income and expenses, tax elections, forms and schedules, tax credits, reconciliation of book and tax income, tax depreciation methods, and tax calculations.

Provides an introduction to financial reporting and accounting principles for state/local governments and nonprofit entities.

Introduces law and its relationship to business. Topics include: legal ethics, legal processes, business contracts, business torts and crimes, real and personal property, agency and employment, risk-bearing devices, and Uniform Commercial Code.

Introduces practical applications of concepts and techniques used to manage personal finance. Topics include: cash management time value of money credit major purchasing decisions insurance investments retirement and estate planning.

Introduces the student to the auditors responsibilities in the areas of professional standards reports ethics and legal liability. Students learn about the technology of auditing; evidence gathering audit/assurance processes internal controls and sampling techniques. The specific methods of auditing the revenue/receipts process disbursement cycle personnel and payroll procedures asset changes and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.

Provides instruction of the basic principles and theories of occupational fraud. Topics include: fraud concepts, skimming, cash larceny, billing schemes, check tampering, payroll schemes, expense reimbursement schemes, register disbursement schemes, non-cash assets fraud, corruption schemes, and accounting principles and fraud.

Accounting Ethics introduces the student to necessary foundation and philosophies about ethical and moral conduct and how to make sound ethical decisions in business. This course highlights notable issues in accounting and how current accounting legislations play a major role in the profession. Topics include: ethical principles and reasoning, corruption, collusion, social responsibility, ethical decision making, fraud detection, confidentiality, independence, financial disclosure, conflict of interest, professional codes of conduct and fiduciary responsibilities.

Introduces the student to the history documents and operational functions of the banking industry.

Provides an introduction to financial markets institutions and management in contemporary society. Emphasis is placed on developing an understanding of the financial markets in which funds are traded the financial institutions participating in facilitating the trade of such funds and the financial principles and concepts behind sound financial management. Topics include: financial systems of the United States business finance management and financing other sectors of the economy.

This course covers the knowledge and skills to required to use database management software through course demonstrations laboratory exercises and projects. Topics and assignments will include: database concepts structuring databases creating and formatting database elements entering and modifying data creating and modifying queries presenting and sharing data and managing and maintaining databases.

Provides students with an overview of business ethics and ethical management practices with emphasis on the process of ethical decision-making and working through contemporary ethical dilemmas faced by business organizations managers and employees. The course is intended to demonstrate to the students how ethics can be integrated into strategic business decisions and can be applied to their own careers. The course uses a case study approach to encourage the student in developing analytical problem-solving critical thinking and decision-making skills. Topics include: An overview of business ethics; moral development and moral reasoning; personal values rights and responsibilities; frameworks for ethical decision-making in business; justice and economic distribution; corporations and social responsibility; corporate codes of ethics and effective ethics programs; business and society: consumers and the environment; ethical issues in the workplace; business ethics in a global and multicultural environment; business ethics in cyberspace; and business ethics and the rule of law.

This course introduces the study of contracts and other legal issues and obligations for businesses. Topics include: creation and evolution of laws court decision processes legal business structures sales contracts commercial papers Uniform Commercial Code and risk-bearing devices.

This course introduces competencies required in managing a small business. Topics include: nature of small business management business management and organizational change marketing strategies employee relations financial planning and business assessment and growth.