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University Bulletin: Graduate Programs The George Washington University  



Professors K.R. Kumar (Chair), S.H. Kang, A. Lusardi, C. Linsley (Teaching)

Associate Professors L.G. Singleton, K.E. Smith, L.C. Moersen, F. Lindahl, R.L. Tarpley, A. Gore, S. Kulp, C.L. Jones (Industry)

Assistant Professors Y. Li, Y. Xue, I.Y. Kim, C. Zhang, C. Petrovits, L. Tan, K. Ray, B. Ferman (Research)

See the School of Business for programs of study in accountancy leading to the degrees of Master of Accountancy and Doctor of Philosophy.

6101 Financial Accounting (3) Staff
  The basic concepts and methods used in financial reports for understanding their content and context. The income statement, balance sheet, and statement of cash flows. Detailed accounting procedures and choices. How the most important accounting procedures are calculated and how different choices impact financial statements. Same as MBAd 6211. (Fall and spring)
6104 Intermediate Accounting I (3) Singleton, Xue
  Accounting principles and concepts for financial accounting and reporting; emphasis on the preparation of general-purpose financial statements. Prerequisite: Accy 6101. (Fall and spring)
6105 Intermediate Accounting II (1.5) Tarpley
  Revenue recognition, employee compensation and pension plans, income tax expense, and earnings per share. Prerequisite: Accy 6101; corequisite: Accy 6104. (Fall and spring)
6106 Financial Statement Analysis (3) Kang, Kumar, Jones
  Analysis and interpretation of financial statements for managers, stockholders, creditors, and financial analysts; ratio-driven financial analysis: earnings-based and cash-flow-based equity valuation; sales and EPS forecasting; preparation of projected financial statements. Prerequisite: Accy 6101. (Fall and spring)
6110 International Reporting and Control (1.5) Lindahl
  International comparisons of forces that shape financial management, such as corporate governance mechanisms, tax policies, economic development, and privatization. Same as IBus 6308. (Fall)
6111 International Accounting (1.5) Lindahl
  Financial management in multinational enterprises: management techniques that improve international financial reporting and control, such as hedging foreign currency fluctuations, and controlling foreign subsidiaries. Prerequisite: Accy 6101. Same as IBus 6309. (Spring)
6112 International Financial Reporting Standards (1.5) Lindahl
  Financial reporting standards that are used throughout most of the world other than the United States. Comparisons of these standards with those of the United States. Prerequisite: Accy 6101. Same as IBus 6310. (Fall and spring)
6201 Managerial Accounting (1.5) Kulp, Lindahl, Zhang
  Effective use of accounting information in decision making and control of organizations. Same as MBAd 6213. Prerequisite: Accy 6101 or MBAd 6211. (Fall and spring)
6202 Managerial Accounting II (1.5) Kulp, Lindahl, Zhang
  Further topics in applying concepts of control and decision analysis to optimize the financial management of organizations. Prerequisite: Accy 6201. (Fall and spring)
6301 Contemporary Auditing Theory (3) Gore
  A comprehensive survey of contemporary auditing as practiced by external auditors (primarily certified public accountants) and internal auditors (those employed within government and corporate entities). Generally accepted auditing standards; government auditing standards. Planning, directing, and reporting on various audits. Prerequisite: Accy 6104. (Fall and spring)
6302 Fraud Examination and Forensic Accounting (3) Cotton
  Financial statement fraud, misappropriation of assets, and methods of deterrence, prevention, detection, and investigation. Prerequisite: Accy 6101; a course in auditing preferred but not required. (Spring)
6401 Federal Income Taxation (3) Smith and Staff
  A study of federal income taxation, covering gross income, deductions and credits, sales and other disposition of property, capital gains and losses, and timing of income and deductions. (Fall and spring)
6402 Federal Income Taxation of Partnerships (3) Smith and Staff
  Financial and tax accounting for partnerships; formation and operation, distribution to partners, liquidation, and transfer of partnership interests. S corporations are also considered. Prerequisite: Accy 6401. (Spring)
6403 Federal Income Taxation of Corporations (3) Smith and Staff
  Federal income taxation of C corporations, covering formation, capital structure, nonliquidating distributions, complete liquidations, corporate accumulations, and the alternative minimum tax. Prerequisite or concurrent registration: Accy 6401. (Fall and spring)
6501 Accounting Information Systems and EDP (3) Staff
  Development and application of accounting system theory, including analysis, design, control concepts, and implementation. Integration of electronic data processing, accounting systems, and management information systems. Prerequisite: Accy 6101. (Fall)
6601 Business Law: Contracts, Torts, and Property (3) Moersen
  Essential legal principles of contracts, torts, and property, including trusts and estates, leases, professional liability, and the Uniform Commercial Code. (Fall)
6602 Business Law: Enterprise Organization (3) Moersen
  The legal aspects of organizing, financing, and operating an enterprise: agency, partnerships, corporations, securities regulation, insurance, suretyship, secured credit financing, and commercial paper. (Spring)
6701 Government and Nonprofit Accounting and Auditing (3) Staff
  The budgeting, accounting, financial reporting, and auditing required of federal, state, and local governments, nonprofit organizations, and colleges and universities. The financial practices and requirements applicable to organizations receiving governmental financial assistance and those subject to governmental audits. Prerequisite: Accy 6101. (Spring)
6801 Corporate Governance and Ethics (3) Staff
  Same as SMPP 6215.
6900 Special Topics (1 to 3) Staff
  Experimental offering; new course topics and teaching methods. (Fall and spring)
6998 Directed Readings and Research (1 to 3) Staff
8001 Doctoral Seminar (arr.) Zhang, Kang, Kumar, Kulp, Gore
  Reasoning and research in technical areas of accounting; theoretical issues and their application to practice; conceptual themes in professional literature; comparative accounting research analyses. (Fall and spring)
8002 Doctoral Seminar (1 to 3) Staff
8009 Dissertation Research (arr.) Staff
  Limited to doctoral candidates. May be repeated for credit.
8999 Advanced Reading and Research (arr.) Staff
  Limited to doctoral candidates preparing for the general examination. May be repeated for credit.


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© 2013 University Bulletin
The George Washington University All rights reserved.

Information in this bulletin is generally accurate as of fall 2012. The University reserves the right to change courses, programs, fees, and the academic calendar, or to make other changes deemed necessary or desirable, giving advance notice of change when possible.