Timeroom: Fall 2023

Durham Paul College of Business&Econ :: Accounting

ACC 501 (01) - Survey of Accounting

Survey of Accounting

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 50
CRN: 13624

Survey of basic accounting concepts, including exposure to financial statements, accounting processes, decision making, and budgeting. This course is designed for students pursuing a Business Administration minor, a minor in Accounting and Financial Information or exploring basic accounting. Not for Paul College Business Administration students.

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Equivalent(s): ACFI 501, ADMN 502

Colleges not allowed in section: Paul College of Business&Econ

Instructors: Gabrielle Kelly

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	W	5:10pm - 8:00pm	PCBE 185
Final Exam	12/12/2023	12/12/2023	T	6:00pm - 8:00pm	PCBE 185

Durham Paul College of Business&Econ :: Accounting

ACC 621 (01) - Intermediate Financial Accounting I

Intermediate Financial Acct I

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 15948

Examination of the nature and applicability of accounting theory and the conceptual framework of accounting. Development of the capacity to address and resolve issues and problems in financial reporting. Topics include financial statements, revenue recognition, and accounting for assets.

Section Comments: Equivalent to ACC 721

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 502 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 721, ACFI 621

Only listed campus in section: Durham

Classes not allowed in section: Freshman

Instructors: Linda Ragland

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	MW	9:40am - 11:00am	PCBE 235
Final Exam	12/18/2023	12/18/2023	M	8:00am - 10:00am	PCBE 235

Durham Paul College of Business&Econ :: Accounting

ACC 621 (02) - Intermediate Financial Accounting I

Intermediate Financial Acct I

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 15949

Section Comments: Equivalent to ACC 721

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 502 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 721, ACFI 621

Only listed campus in section: Durham

Classes not allowed in section: Freshman

Instructors: Le Emily Xu

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	TR	9:40am - 11:00am	HS 332
Final Exam	12/13/2023	12/13/2023	W	10:30am - 12:30pm	PCBE 115

Durham Paul College of Business&Econ :: Accounting

ACC 621 (03) - Intermediate Financial Accounting I

Intermediate Financial Acct I

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 15950

Section Comments: Equivalent to ACC 721

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 502 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 721, ACFI 621

Only listed campus in section: Durham

Classes not allowed in section: Freshman

Instructors: Linda Ragland

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	MW	8:10am - 9:30am	PCBE G25
Final Exam	12/18/2023	12/18/2023	M	1:00pm - 3:00pm	PCBE G25

Durham Paul College of Business&Econ :: Accounting

ACC 622 (01) - Intermediate Financial Accounting II

Intermediate Financial Acct II

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 16063

Selected topics within financial reporting such as accounting for leases, pensions, stock options, and deferred taxes. Focus on how and why these issues are accounted for in the manner prescribed by current GAAP.

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ACC 621 with minimum grade of C- or ACFI 621 with minimum grade of C- or ACC 721 with minimum grade of C-

Equivalent(s): ACC 722, ACFI 622

Only listed campus in section: Durham

Classes not allowed in section: Freshman

Instructors: Catherine Plante

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	TR	9:40am - 11:00am	PCBE G25
Final Exam	12/13/2023	12/13/2023	W	10:30am - 12:30pm	HS 107

Durham Paul College of Business&Econ :: Accounting

ACC 623 (01) - Advanced Managerial Accounting

Advanced Managerial Accounting

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 20
CRN: 15951

Builds on the basic managerial accounting course by continuing the theme of accounting as a management tool. Emphasis is on cost accounting as a source of data for measuring and improving the economic condition of the enterprise. Newly evolving management themes are integrated into the traditional topics of planning and control, cost analysis, overhead allocation, transfer pricing, and decision modeling.

Section Comments: Equivalent to ACC 723

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 503 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 723, ACFI 723

Classes not allowed in section: Freshman

Instructors: Yunshil Cha

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	TR	11:10am - 12:30pm	PARS N114
Final Exam	12/18/2023	12/18/2023	M	3:30pm - 5:30pm	PCBE 115

Durham Paul College of Business&Econ :: Accounting

ACC 623 (02) - Advanced Managerial Accounting

Advanced Managerial Accounting

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 20
CRN: 15952

Section Comments: Equivalent to ACC 723

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 503 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 723, ACFI 723

Classes not allowed in section: Freshman

Instructors: Yunshil Cha

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	TR	2:10pm - 3:30pm	PCBE 135
Final Exam	12/18/2023	12/18/2023	M	3:30pm - 5:30pm	PCBE 115

Durham Paul College of Business&Econ :: Accounting

ACC 626 (01) - Introduction to Federal Taxation

Intro to Federal Taxation

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 15953

Federal Income tax concepts and law applicable to individuals. Coverage includes taxable income and deductions, passive activities, alternative minimum tax, property transactions, and compensation.

Section Comments: Equivalent to ACC 726

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ADMN 502 with minimum grade of C- or ACC 520 with minimum grade of C-

Equivalent(s): ACC 726, ACFI 726

Classes not allowed in section: Freshman

Instructors: Kelly Root

Start Date	End Date	Days	Time	Location
8/28/2023	12/11/2023	MW	2:10pm - 3:30pm	PCBE 215

Durham Paul College of Business&Econ :: Accounting

ACC 627 (01) - Financial Statement Analysis

Financial Statement Analysis

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 30
CRN: 15954

Methods and tools of analysis and interpretation of financial statement data. Use of financial information in a variety of decision making situations including a prediction of corporate earnings, debt ratings, and financial distress; lending decisions; risk analysis; and equity valuations.

Section Comments: Equivalent to ACC 727

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ACC 621 with minimum grade of C- May be taken concurrently or ACC 721 with minimum grade of C- May be taken concurrently or ACFI 721 with minimum grade of C- May be taken concurrently

Equivalent(s): ACC 727, ACFI 725

Classes not allowed in section: Freshman, Sophomore

Instructors: Md Safayat Hossain

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	TR	11:10am - 12:30pm	KING N121
Final Exam	12/13/2023	12/13/2023	W	3:30pm - 5:30pm	KING N121

Durham Paul College of Business&Econ :: Accounting

ACC 724 (01) - Auditing

Auditing

Credits: 4.0
Term: Fall 2023 - Full Term (08/28/2023 - 12/11/2023)
Grade Mode: Letter Grading

Class Size: 25
CRN: 13649

Philosophy and environment of auditing, with attention to an understanding of the major auditing concepts and objectives and its judgement process. Emphasis on the nature and economic purpose of audits, standards, professional ethics, auditors' legal liability, internal control, and audit evidence. Includes audit procedures, reports, and computer software.

Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.

Prerequisite(s): ACFI 621 with minimum grade of C- May be taken concurrently or ACC 721 with minimum grade of C- May be taken concurrently

Equivalent(s): ACFI 724

Only listed classes in section: Junior, Senior

Only listed majors in section: BUSADM:ACCT

Attributes: Writing Intensive Course

Instructors: Scott Berube

	Start Date	End Date	Days	Time	Location
	8/28/2023	12/11/2023	MW	9:40am - 11:00am	PCBE G25
Final Exam	12/15/2023	12/15/2023	F	6:00pm - 8:00pm	PCBE 165