ACC 122: Accounting Principles I
The course covers the fundamental principles of accounting and the practical use of accounting tools and techniques. Topics covered include the definition and scope of accounting, accounting records and processes, books of original and subsequent entry, work sheets, adjusting and closing entries, accounting for cash, accounting for negotiable instruments, and accounting for plant assets. An investigation is made of accounting for service businesses and trading concerns.
ACC 122 – 0800 M/W 8:00 AM – 9:40 AM F206 Wilbert Donnay
ACC 122 – 0802 T/Th 8:00 AM – 9:40 AM F206 Lloyd Carroll
ACC 122 – 0902 Sat. 9:00 AM – 12:40 PM TBA TBA
ACC 122 – 1100 M/W 11:00 AM – 12:40 PM F206 Wilbert Donnay
ACC 122 – 1101 T/Th 11:00 AM – 12:40 PM F206 Lloyd Carroll
ACC 122 – 1400 T/Th 2:00 PM – 3:40 PM F206 Josh Wolfson
ACC 122 – 1700 M/W 5:25 PM – 7:05 PM F206 Wilbert Donnay
ACC 122 – 1701 T/Th 5:25 PM – 7:05 PM F206 TBA
ACC 222: Accounting Principles II
This continuation of Accounting I progresses from elementary to more advanced accounting concepts and conventions, including the use of accounting data in managerial decision making. Among topics covered are voucher system, partnership accounting, payroll preparation and taxes, and accounting for corporations. Study is made of accounting involved in the interpretation of financial statements, budgetary control, statement of cash flows, and management reports and analyses.
ACC 222 – 0801 Fri. 8:00 AM – 11:40 PM F206 TBA
ACC 222 – 0803 M/W 8:00 AM – 9:40 AM M210 Lloyd Carroll
ACC 222 – 1002 M/W 10:00 AM – 11:40 AM M210 Lloyd Carroll
ACC 430: Intermediate Accounting II
The course is a continuation of Intermediate Accounting I. A detailed study is made of the accounting for long term debt, investments in stocks and bonds, leases, pensions, accounting for income taxes, and inflation accounting. Other topical coverage includes EPS, revenue recognition, preparation of the income statement, and the statement of cash flows. The stockholders? equity section of the balance sheet is examined, with particular reference to the accounting for capital stock, additional paid-in capital, and retained earnings. Attention is given to pronouncements issued by the Financial Accounting Standards Board and other standard-setting bodies. Prerequisite: ACC 330
ACC 430 – 0900 Sat. 9:00 AM – 12:40 PM M302 Josh Wolfson