Atlanta Campus Catalog 2011-2012 - Mercer University

ACC 640ACC 641ACC 655Advanced Accounting TopicsInternational Financial Reporting Standards (IFRS)Advanced AuditingElectives (Choose 2 courses)(6 hours)BAA 613BAA 609BAA 604BA 635ACC 650Ethical LeadershipCorporation FinanceIssues in Business Law & Corporate ResponsibilityCorporate, Partnerships, and Estate TaxationInternshipMAcc SummaryCore Electives 24Electives 6Total MACC Program30 hoursMASTER OF ACCOUNTANCY CURRICULUMACCOUNTING FOUNDATION, CORE AND ELECTIVES (ACC)Foundation CoursesBAA 510. Foundations of Accounting and Finance(3 hours)See MBA course description.ACC 550. Intermediate Financial Accounting I(3 hours)Prerequisites: BAA 510 or equivalent.This course is a study of the theory and principles underlying financial statements. It is aconcise review of the basic principles and concepts relating to the collection and summarizationof accounting information and the preparation of the income statement and thebalance sheet. Included is basic financial statement analysis. The theory and issuesrelated to the recognition and measurement of cash, receivables, inventories and revenue,the time value of money, and recognition and measurement of property, plant andequipment, depreciation, and intangible assets.ACC 555. Intermediate Financial Accounting II(3 hours)Prerequisite: ACC 550.This course is an in depth study of theory and issues related to recognition and measurementof current liabilities, long-term liabilities, stockholders’ equity, cash flows, earningsper share, investments, income taxes, pensions and leases, accounting changes anderror analysis, full disclosure, and constant dollar.ACC 530. Auditing(3 hours)Prerequisite: ACC 550 or equivalent.Corequisite: ACC 555 or equivalent.A study of objectives, standards, and procedures involved in examining and reporting onfinancial statements of business organizations by independent auditors.STETSON SCHOOL OF BUSINESS AND ECONOMICS / 171