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Accounting For Undergraduate
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Wright-Young Hall |
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Telephone :404-880-8454 |
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The School of Business Administration
at Clark Atlanta University confers (1) the Bachelor of Arts in
Business Administration degree with a concentration in
Business Administration degree with a concentration in Accounting or
(2) the Bachelor of Arts in Business Administration degree with a
dual concentration in Accounting and Finance, and (3) the Bachelor
of Arts in Accounting degree. Graduating students in Business
Administration are prepared to pursue advanced studies at the
graduate level and 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. |
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REQUIRED COURSES |
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BACHELOR OF ARTS IN BUSINESS ADMINISTRATION |
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BUS 207. Principles of Accounting I |
3 credits |
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A
one-semester 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: MAT-C 105, Pre-Calculus I and
MAT-C 106, Pre-Calculus II or the equivalents with
minimum grades of "C". Students may be co-enrolled in
MAT-C 106, Pre-Calculus II and BUS 207. |
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BUS 208. Principles of Accounting II |
3 credits |
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A
one-semester 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: MAT-C 106,
Pre-Calculus II or the equivalent and BUS 207,
Principles of Accounting I with minimum grades of "C". |
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BUS 301. Managerial Accounting |
3 credits |
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A
one-semester course introducing the use of accounting
data for decision making. Major emphasis is on
increasing ability to grasp analytical concepts and
properly apply these concepts to complex business
situations. This course is not open to students in the
Bachelor of Arts in Accounting program. Prerequisite:
BUS 208, Principles of Accounting II with a minimum
grade of "C". |
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BUS 207. Principles of Accounting I |
3 credits |
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A
one-semester 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: MAT-C 105, Pre-Calculus I and
MAT-C 106, Pre-Calculus II or the equivalents with
minimum grades of "C". Students may be co-enrolled in
MAT-C 106, Pre-Calculus II and BUS 207. |
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BACHELOR OF ARTS IN BUSINESS ADMINISTRATION |
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WITH DUAL CONCENTRATIONS IN ACCOUNTING AND FINANCE |
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BUS 207. Principles of Accounting I |
3 credits |
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A
one-semester 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: MAT-C 105, Pre-Calculus I and
MAT-C 106, Pre-Calculus II or the equivalents with
minimum grades of "C". Students may be co-enrolled in
MAT-C 106, Pre-Calculus II and BUS 207. |
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BUS 208. Principles of Accounting II |
3 credits |
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A
one-semester 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: MAT-C 106,
Pre-Calculus II or the equivalent and BUS 207,
Principles of Accounting I with minimum grades of "C". |
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BUS 301. Managerial Accounting |
3 credits |
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A
one-semester course introducing the use of accounting
data for decision making. Major emphasis is on
increasing ability to grasp analytical concepts and
properly apply these concepts to complex business
situations. This course is not open to students in the
Bachelor of Arts in Accounting program. Prerequisite:
BUS 208, Principles of Accounting II with a minimum
grade of "C". |
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BUS 303. Intermediate Accounting I |
3 credits |
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AA
one-semester 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". |
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BUS 304. Intermediate Accounting II |
3 credits |
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A
one-semester 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". |
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BACHELOR OF ARTS IN ACCOUNTING |
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BUS 207. Principles of Accounting I |
3 credits |
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A
one-semester 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: MAT-C 105, Pre-Calculus I and
MAT-C 106, Pre-Calculus II or the equivalents with
minimum grades of "C". Students may be co-enrolled in
MAT-C 106, Pre-Calculus II and BUS 207. |
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BUS 208. Principles of Accounting II |
3 credits |
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A
one-semester 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: MAT-C 106,
Pre-Calculus II or the equivalent and BUS 207,
Principles of Accounting I with minimum grades of "C". |
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BUS 301. Managerial Accounting |
3 credits |
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A
one-semester course introducing the use of accounting
data for decision making. Major emphasis is on
increasing ability to grasp analytical concepts and
properly apply these concepts to complex business
situations. This course is not open to students in the
Bachelor of Arts in Accounting program. Prerequisite:
BUS 208, Principles of Accounting II with a minimum
grade of "C". |
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BUS 303. Intermediate Accounting I |
3 credits |
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AA
one-semester 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". |
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BUS 304. Intermediate Accounting II |
3 credits |
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A
one-semester 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". |
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BUS 305. Cost Accounting
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3 credits |
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A
one-semester 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". |
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BUS 308. Accounting Information Systems |
3 credits |
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A
one-semester course presenting accounting activities in
the framework of an integrated information system. Among
other topics included in the course are principles of
internal control, database management systems, and
electronic commerce. Prerequisites: BUS 303,
Intermediate Accounting I and BUS 305, Cost Accounting
with minimum grades of "C". |
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BUS 405. Auditing |
3 credits |
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A
one-semester 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". |
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BUS 426. Individual Income Tax |
3 credits |
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A
one-semester 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". |
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BUS 427. Business Income Tax |
3 credits |
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A
one-semester 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". |
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BUS 465. Advanced Accounting |
3 credits |
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A one-semester 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". |
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ELECTIVE COURSES |
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BUS 209. Accounting for Non-business Majors |
3 credits |
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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. Prerequisites: Mat-C 104. |
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SB 5690. Fund Accounting |
3 credits |
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A one-semester graduate course introducing concepts and
tec1hniques of fund accounting with reporting and
management problems of not-for-profit organizations and
governmental bodies. This course is open to
undergraduate seniors concentrating or majoring in
Accounting. Prerequisite: BUS 304, Intermediate
Accounting II with a minimum grade of "C". |
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