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2007-08 Undergraduate Catalog

Course Descriptions
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Accounting

Fisher School of Accounting


ACG 2021C Introduction to Financial Accounting
Credits: 4; Prereq: sophomore standing.
Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement, and the preparation and interpretation of conventional financial statements.

ACG 2071 Introduction to Managerial Accounting
Credits: 3; Prereq: ACG 2021C.
Accounting for cost reporting and control. Reports, statements and analytical tools used by management. Not required for accounting majors.

ACG 3481 Accounting Information and Business Processes 1
Credits: 3; Prereq: B grade or better in ACG 2021C.
First of a two-course sequence that examines the generation, dissemination and utilization of accounting information in a business organization. The course is structured around the business processes of such organization. Coverage extends over topics in traditional areas of financial accounting, management accounting and systems.

ACG 3482C Accounting Information and Business Processes 2
Credits: 4; Prereq: C grade or better in ACG 3481.
Second of a two-course sequence that examines the generation, dissemination and utilization of accounting information in a business organization. The course is structured around the business processes of such organization. Coverage extends over topics in traditional areas of financial accounting, management accounting and systems.

ACG 3802 Professional Speakers Series
Credits: 1.
To expose students to technical topics and emerging issues in accounting, business, and in related professions such as law. The course will also address career opportunities in the practice of public accounting, industry, financial services, government, and in business more generally.

ACG 4133C Financial Accounting
Credits: 4; Prereq: C grade or better in ACG 3482C; FIN 3403.
Extends coverage of accounting for assets, equity and liabilities beyond that covered in ACG 3481 and ACG 3482C. Topics also include revenue recognition, income taxes, accounting changes, statement of cash flows, and earnings per share.

ACG 4352C Cost and Managerial Accounting
Credits: 4; Prereq: ACG 3482C with a minimum grade of C; QMB 3250 and MAC 2234. Coreq: ECP 3703.
Extends cost and managerial coverage beyond that covered in ACG 3481 and ACG 3482C. Topics include activity based costing and management, budgeting, flexible budgets, standard costing, inventory management, transfer pricing, performance evaluations and decision-making.

ACG 4353C Advanced Management Accounting
Credits: 4; Prereq: ACG 3482C with a minimum grade of C; QMB 3250. Coreq: ECP 3703.

Extends cost and managerial coverage beyond that covered in ACG 3481 and ACG 3482C. Topics include activity-based costing and management, budgeting, flexible budgets, standard costing, inventory management, transfer pricing, performance evaluations and decision-making.

ACG 4931 Special Topics
Credits: 1 to 3.

ACG 4941 Supervised Accounting Internship
Credits: 2 to 4; Prereq: permission of accounting internship coordinator.
Applied work in professional accounting. Requires several papers and reports. Advance approval is required. (S-U)

ACG 4970 Honors Thesis
Credits: 1; Prereq: minimum 3.6 overall and a minimum 3.6 accounting GPA is needed to earn the magna cum laude distinction. Minimum 3.8 overall and a minimum 3.8 accounting GPA is needed to earn the summa cum laude distinction.
The thesis must be submitted to the Fisher School no later than the published deadline and includes an abstract. (S-U)

ACG 5637 Auditing 1
Credits: 3; Prereq: minimum grade of C in both ACG 4133C and ACG 4352C and AC standing.
Introduction to auditing and assurance services. Decision making process research and auditing standards and procedures with an emphasis upon ethics, legal liability, internal control, audit evidence, testing and an introduction to statistical sampling and EDP auditing.

TAX 4930 Special Topics in Taxation
Credits: 1 to 4; can be repeated with change in content up to 6 credits. Prereq: permission of school.
Course provides an opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.

TAX 5005 Federal Income Tax
Credits: 3; Prereq: minimum grade of C in ACG 3482C and AC standing.
Concepts and application for all types of taxpayers. Influence of taxation on economic decisions, basic statutory provisions relevant to determining taxable gross income, allowable deductions, tax computations, recognition or nonrecognition of gains or losses on property transactions, and characterization of gains and loses.

Graduate Accounting Courses: Courses at the 5000 level are available to undergraduates who are admitted to the Fisher School of Accounting, meet the admissions requirements for the Master of Accounting program, and have adviser approval. Prerequisites and graduate courses are listed in the Graduate Catalog.



General Education Categories
Consult Schedule of Courses for specific information.

  • Biological Sciences (B)
  • Composition (C)
  • Diversity (D)*
  • Humanities (H)
  • International (N)*
  • Mathematics (M)
  • Physical Sciences (P)
  • Social and Behavioral Sciences (S)

* Students who entered UF prior to Summer B 2007 and/or whose catalog year is not 2007-08: Current students who have not already completed six hours of "I" - international/diversity credits can do so now by taking "D" and "N" courses.

Symbols Used in Course Descriptions

  • (WR) indicates the course satisfies the writing requirement.
  • (MR) indicates the course satisfies the math requirement.
  • (S-U) indicates the course may be taken on a satisfactory-unsatisfactory basis.
  • Refer to the Schedule of Courses for specific information.