Nadia Clark-Brown
Program Assistant
383 Bryan Building
VOICE: 336.334.5390
FAX: 336.334.4209
NACLARKB@uncg.edu
Dr. Venkat Iyer
Director – MSA Program Department of Accounting
325 Bryan Building
E-Mail: MSA@uncg.edu
PrerequisitesIntermediate Accounting I:
Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.
Intermediate Accounting II:
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.
Accounting Transaction Processing Systems:
Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies.
Cost Accounting:
Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making. [New course number effective FA 03; formerly ACC 430]
Federal Tax Concepts:
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.
Auditing Concepts:
Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests. (Fall & Spring)
Business Statistics:
Statistical methods with applications in business and economics; descriptive statistics, probability, estimation and hypothesis testing.
Presentation and Interpretation of Financial Statements:
The conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the presentation, interpretation, and use of financial statements.
Economic Analysis:
Economic theory to analyze supply and demand, firm behavior, market structure, competitive behavior, government regulation, and the global and domestic environment facing the firm.
Organizational Behavior:
Organizational behavior within complex work organizations. Organizational structure and theory, work redesign, perception and attribution, learning, motivation, groups, conflict, power, influence, leadership, and decision making.
Financial Management:
Financial decision-making; financial markets, valuation of securities, capital budgeting, financial analysis, working capital policy, and financing a firm's operations.
Marketing Management:
Strategic decisions in marketing. Combines theory and application so students learn when and why to make key decisions such as segmentation/targeting, product, price, distribution, and promotion.
The Operations Function:
Design, operation, and control of organizations. Procedures/quantitative techniques to analyze and
critique present operations and develop improved operations.