Survey of Accounting

Amanda G. Farmer, C.P.A., has been a full-time lecturer in the JM Tull School of Accounting at the University of Georgia since 2006. A University of Georgia alumna, she received her B.B.A. and M.Acc. before beginning work for Trinity Accounting Group in Athens, Georgia. She started her own company, DolCor, Inc., which provided tax and accounting services to business and individual clients. Today, her primary area of teaching is managerial accounting. She has taught courses in principles of accounting, managerial accounting, survey of accounting and professional accounting. She has received numerous teaching awards, including Beta Alpha Psi’s Undergraduate Accounting Teacher of the Year, Delta Sigma Pi’s Outstanding Techer and Alpha Kappa Psi’s Outstanding Teacher. In addition, Professor Farmer is a fellow in the University of Georgia’s Fellowship for Innovative Teaching program. She is also a member of the Georgia Society of C.P.A.s. Her outside interests include hiking, kayaking, practicing yoga, cooking and spending time with her daughters. Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visiting with his five grandchildren (two sets of twins). Dr. Warren splits his time between Georgia and Montana.

1. The Role of Accounting in Business.
2. Basic Accounting Systems: Cash Basis
3. Basic Accounting Systems: Accrual Basis
4. Accounting for Retail Operations.
5. Internal Control and Cash.
6. Receivables and Inventories.
7. Fixed Assets, Natural Resources, and Intangible Assets.
8. Liabilities and Stockholders’ Equity.
9. Metric Analysis of Financial Statements.
10. Accounting Systems for Manufacturing Operations
11. Cost-Volume-Profit Analysis.
12. Differential Analysis and Product Pricing.
13. Budgeting and Standard Costs.
14. Decentralized Operations.
15. Capital Investment Analysis.
Appendix A: Double-Entry Accounting Systems.
Appendix B: Process Cost Systems.
Appendix C: Factory Overhead Variances (online)