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SCHOOL OF BUSINESS

Accounting for Graduate Program

Home Accounting for Graduate Program

School of Business Administration
223 James P. Brawley Drive, S.W.
Atlanta, GA 30314
(404) 880-8454
Fax: (404) 880-8458

Although the MBA Curriculum does not provide a Concentration in Accounting, the core curriculum requires two accounting courses (Financial Accounting and Managerial Accounting). In addition, it is strongly recommended that MBA students concentrating in Finance choose Intermediate Accounting as an elective outside of their area of concentration.

Course Description for Graduate

CSB 5606: Advanced Auditing.

3 credits

A one-semester course introducing theoretical, conceptual, practical, and traditional elements for conducting attestation engagements, internal auditing, operational auditing and compliance auditing. Prerequisite: CBUS 465: Advanced Accounting with a minimum grade of lie."

CSB 5690: Fund Accounting.

3 credits

A one-semester course introducing basic concepts and techniques of fund accounting with reporting and management problems of not-for-profit organizations and governmental bodies. This course is not open to undergraduates majoring in Accounting who have not been accepted to the Dual-Degree Program in Accounting. Prerequisite: CBUS 304: Intermediate Accounting II with a minimum grade of lie."

    CSB 6600: Financial Accounting. 3 credits
    A one-semester course involving intensive study of management accounting principles and concepts to provide information, primarily financial in nature, about economic entities useful in making business decisions. Prerequisite: None. Not open to Dual ­Degree in Accounting and Master of Accounting students.
       

CSB 6610: Managerial Accounting.

3 credits

A one-semester course involving intensive study of management accounting principles and concepts to provide information, primarily financial in nature, about economic entities useful in making business decisions. Prerequisite: CSB 6600. Financial Accounting with a minimum grade  of "C". Not open to Dual ­Degree in Accounting and Master of Accounting students.

CSB 6611: Intermediate Accounting I.

3 credits

A one-semester course introducing the conceptual framework of accounting, financial statements, current assets, fixed assets, long-term investments, liabilities, owners' equity, and special problems in income determination and reporting. Prerequisite: CSB 6610, Managerial Accounting with a minimum grade of "c."

CSB 6612: Intermediate Accounting II.

3 credits

A one-semester course introducing major issues in International Accounting with reference to influences of different environments and their impact on the setting of international accounting standards. This course includes comparison of GAAP in selected major economies and a review of harmonization efforts of international accounting standards by the IASC, EC, OECD and the UN. Prerequisite: CBUS 465: Advanced Accounting with a minimum grade of "c."

CSB 6620: Cost Management Systems.

3 credits

A one-semester course introducing principles of cost-systems design. Using a case-study approach, cost management systems from actual businesses are described in detail. Students analyze, discuss and present cost-management issues for measuring business performance and for strategic decision making on pricing, product mix, process technology and product design. Students also learn how to identify the symptoms and root causes of cost-system failures. Prerequisite: CBUS 305, Cost Accounting or CSB 6610: Managerial Accounting with a minimum grade of "C."

CSB 6621: Current Accounting Theory and Practice.

3 credits

A one-semester course including an intensive study of current accounting theory and practice as embodied in current literature and in the official pronouncements of the American Institute of Certified Public Accountants (AlCPA), the Financial Accounting Standards Board (FACSB) and the Securities and Exchange Commission. Prerequisite: CBUS 465: Advanced Accounting with a minimum grade of "C."

CSB 6623: Advanced Accounting Information Systems

3 credits

A one-semester course including an intensive study of the design, development, implementation, operation, and maintenance of accounting information systems as a subset of business' management information systems. Prerequisite: CBUS 308, Accounting Information Systems with a minimum grade of "c. "

CSB 7600: Special Problems in Accounting.

3 credits

A one-semester course including discussions of selected issues in Accounting. Prerequisite: Permission of the instructor.