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University Bulletin: Undergraduate Programs The George Washington University  

 
   
 

ACCOUNTANCY

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)

Professorial Lecturers T. Verghese, R. Laycock, M. Melton

See the School of Business for the program of study leading to the degree of Bachelor of Accountancy.

2001 Introductory Financial Accounting (3) Li, Linsley, Tarpley, and Staff
  The fundamental concepts underlying financial statements and the informed use of accounting information. Analysis and recording of business transactions; preparation and understanding of financial statements. Measurement of the profitability and financial position of a business. Prerequisite: sophomore standing. (Fall and spring)
2002 Introductory Managerial Accounting (3) Staff
  The use of accounting information to plan and control the activities of a business. Several widely used methods of determining the cost of business activities for use in making business decisions. The statement of cash flows. Prerequisite: Accy 2001. (Fall and spring)
3101 Intermediate Accounting I (3) Singleton, Xue
  Accounting principles underlying the preparation of financial statements and their application in the measurement and reporting of selected balance sheet items and related revenue and expense recognition; accounting for receivables, inventories, fixed assets, intangible assets, and liabilities. Prerequisite: Accy 2001. (Fall)
3102 Intermediate Accounting II (3) Tarpley
  Accounting for stockholders’ equity, earnings per share, debt and equity investments, income taxes, pensions and other postretirement benefits, leases, accounting changes, statement of cash flows, financial statement analysis and disclosure. Prerequisite: Accy 2001. (Spring)
3103 Advanced Financial and Tax Accounting (3) Smith
  Financial and tax accounting issues relating to corporations and partnerships, including formation, operation, and liquidation of each type of entity. Financial accounting for corporate combinations. Prerequisite: Accy 3101, 3401. (Spring)
3106 Financial Statement Analysis (3) Jones
  Introduction to the analysis and interpretation of corporate financial statements within the context of a company’s industry and economic environment. Cash flow analysis, profitability and risk analysis, accounting policy analysis, forecasting and performance analysis, elements of equity valuation, and decision perspectives of creditors. Prerequisite: Accy 2002. (Fall and spring)
3401 Federal Income Taxation (3) Smith
  A study of federal income tax concepts, including what shall be taxed, and when, and at what rate. Taxable entities, income measurement, the use of different tax rates for different types of income, and the use of the tax laws to motivate taxpayer behavior to achieve economic goals. (Fall)
3601 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)
4201 Advanced Managerial Accounting (3) Staff
  Techniques and practices that foster an informed use of financial information for planning, resource allocation, performance evaluation, and control purposes. Integration of concepts from other disciplines, especially economics, quantitative methods, behavioral science, and business policy and strategy. Primarily taught using case method. Prerequisite: Accy 2002/BAdm 2002. (Spring)
4301 Auditing (3) Gore
  A study of generally accepted auditing standards and accepted professional auditing practices and procedures, including reviewing and evaluating financial controls, auditing financial statements, and testing financial data of manual and automated accounting systems. Prerequisite: Accy 3102. (Fall)
4501 Accounting Systems (3) Staff
  Introduction to the design and operation of accounting systems and data-management controls. Principles and applications of internal control applicable to manual and automated accounting systems. Prerequisite: Accy 3102. (Fall)
4601 Business Law: Enterprise Organization (3) Moersen
  The legal aspects of organizing, financing, and operating an enterprise: agency, partnerships, corporations, securities regulation, insurance, secured credit financing, and commercial paper. Prerequisite: Accy 2001. (Spring)
4801 Financial Accounting Capstone (3) Jones
  Synthesis and application of knowledge of financial accounting to specific contexts, using the perspectives of the preparer and user of financial statements. Prerequisite: senior status. (Spring)
4900 Special Topics (3) Staff
  Experimental offering; new course topics and teaching methods. Prerequisite: department approval.
4995 Independent Study (3) Staff
  Assigned topics. Admission by permission of the department chair.

(Fall and spring)

 

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© 2013 University Bulletin
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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.