Skip To Main Site Navigation Skip to Content Skip To Footer

Accounting

The School of Business Administration at Clark Atlanta University confers:

  • the Bachelor of Arts degree in Business Administration with a concentration in Accounting,
  • the Bachelor of Arts degree in Business Administration with a dual concentration in Accounting and Finance,
  • and the Bachelor of Arts degree in Accounting.

Graduating students in Business Administration 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, auditing, accounting information systems, and income taxation. This wide range of course offerings prepares them for successful careers in public, private, and government accounting.

The Accounting Department also offers courses in Principles of Accounting and Managerial Accounting to all students majoring in business. Principles of Accounting courses are required by selected degree programs in other colleges at Clark Atlanta University.

REQUIRED COURSES

Subject  CBUS 207.  3 credits
Title  Principles of Accounting I
Description A onesemester course introducing generally accepted accounting principles. The course covers the fundamentals of recording and accumulating accounting data and the preparation, meaning, and uses of financial statements. Prerequisites: CMAT 105, PreCalculus I with minimum grades of "C". 
Offered 
Subject  CBUS 208, 3 credits 
Title  Principles of Accounting II
Description A onesemester course introducing generally accepted accounting principles. The course covers the fundamentals of recording and accumulating accounting data and the preparation, meaning, and uses of financial statements. Introductory topics in managerial accounting are also discussed. Prerequisites: BUS 207  Principles of Accounting I with minimum grades of "C".
Offered 
Subject  CBUS 303, 3 credits
Title  Intermediate Accounting I
Description 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 Accounting II with a minimum grade of "C".  This course is offered Fall and Spring semesters.
Offered 
Subject  CBUS 304, 3 credits
Title  Intermediate Accounting II
Description 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 Accounting I with a minimum grade of "C".   Course offered Spring only.
Offered 
Subject  CBUS 305, 3 credits
Title  Cost Accounting
Description 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 Accounting program. Prerequisite: BUS 208  Principles of Accounting II with a minimum grade of "C". Course is offered Fall only.
Offered 
Subject  CBUS 308, 3 credits
Title  Accounting Information Systems
Description 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 Accounting program. Prerequisites: BUS 208  Principles of Accounting II and BUS 305 – Cost Accounting with a minimum grade of "C", and BUS 303 – Intermediate Accounting I.
Offered 
Subject  CBUS 405, 3 credits
Title  Auditing
Description A onesemester course introducing the standards and principles of auditing, 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 Accounting II and BUS 308, Accounting Information Systems with minimum grades of "C". This course is offered Fall only.
Offered 
Subject  CBUS 426, 3 credits 
Title  Individual Income Tax
Description 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 Accounting II with a minimum grade of "C". This course is offered Fall only.
Offered 
Subject  CBUS 427, 3 credits 
Title  Business Income Tax
Description 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, partnerships, estates, trusts, 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.
Offered 
Subject  CBUS 465, 3 credits 
Title  Advanced Accounting
Description 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 partnerships, consolidations, business combination, liquidations, and estates and trusts. Prerequisite: Bus 304, Intermediate Accounting II with a minimum grade of "C". This course is offered Spring only.
Offered 

ELECTIVE COURSES

Subject CBUS 209, 3credits
Title  Accounting for Non-business Majors
Description A one-semester course introducing basic Accounting 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.
Offered