Department of Accounting
418 Bryan Building
Professors Collins, Jones (Emeritus), Woelfel, (Emeritus); Associate Professors Cassill, Helms; Assistant Professor Anderson; Lecturers Leuck, Price, Shepherd; Visiting Assistant Professor Dupree and Instructor Raedy
The mission of the Department of Accounting of the Joseph M. Bryan School of Business and Economics is (1) to provide high quality programs of education for accounting majors at the undergraduate and graduate levels, (2) to provide high quality courses to support the undergraduate and graduate programs offered by the Bryan School and the University at large, (3) to simulate and support productive, high quality research, scholarship, and publication, (4) to provide service, largely through committee representation to the University, the Bryan School, the Department, the Academic Accounting Community and the Accounting profession, and (5) to foster faculty interaction with the external community that serves the needs of the external community.
The primary goal of the department is to provide programs of quality education in accounting at the undergraduate and graduate levels. The undergraduate program provides an excellent foundation for accounting careers in industry, government and other not-for-profit organizations; is sufficiently broad to qualify graduates for a wide range of entry-level, business-related positions; and prepares students for further graduate-level studies in areas such as accounting, law and business administration. (Also offered as an evening program.)
Required: 122 semester hours
1. Formal admission to the Department of Accounting, including the following:
2. 122 semester hours
3. At least 50 percent of the business credit hours required for the degree must be earned at UNCG.
All-University Liberal Education Requirements (AULER) (45 hours)
All students in this program must meet AULER requirements. Specific area requirements are indicated below:
See AULER area requirements and courses meeting those requirements.
Major and Related Area Requirements
Electives sufficient to complete 122 semester hours required for degree. At least 13 hours of electives must be taken outside the Bryan School of Business and Economics.
Six semester hours to consist of:
The designation "Honors in Accounting" will be printed on the student's official transcript.
Courses For Undergraduates
201 Financial Accounting (3:3).
Introduction to external financial statements of organizations, emphasizing the use of accounting information in making investment and other decisions. Addresses ethical considerations and role of financial reporting in society.
202 Managerial Accounting (3:3).
Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.
203 Double-Entry Formal Accounting Systems (1:1).
Essential aspects of accounting cycle, including journalizing and posting transactions, making necessary adjustments, preparing financial statements and closing the books.
318 Intermediate Accounting I (3:3).
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.
319 Intermediate Accounting II (3:3).
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.
325 Accounting Transaction Processing Systems (3:3).
Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies. (Formerly ACC 317)
420 Income Tax Accounting (3:3).
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.
430 Cost Accounting (3:3).
Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making.
493 Honors Work (3-6).
499 Independent Research in Accounting (1 to 3).
Individual study of an issue or problem(s) in accounting of particular interest to the student. Student must arrange time and course requirements with instructor prior to registration.
Courses For Advanced Undergraduates and Graduate Students
510 Accounting for Governmental and Not-for-Profit Organizations (3:3).
Designed to provide an understanding of accounting theory and practice for governmental and not-for-profit entities.
520 Federal Taxes and Management Decisions (3:3).
This course examines the impact of federal income taxes on common business transactions and management decisions. It is designed for the non-tax specialist desiring a broader exposure to income taxes.
530 Cost Management Systems (3:3).
Principal topics are cost management systems for strategic planning, controlling, and decision-making; and product costing using concepts or resource consumption. Life cycle costing and world class accounting are emphasized.
540 Auditing Concepts (3:3).
Theory and practice of operational, compliance, and financial auditing; auditing standards and procedures, ethics, rules of evidence, transaction cycle controls.
542 Specialized Accounting Entities (3:3).
Theory and practice associated with business combinations, consolidated financial statements, partnerships, branches, governmental units, nonprofit organizations, international operations, bankruptcy and other accounting topics related to specialized accounting entities.
Please refer to The Graduate School Bulletin for additional graduate level courses.