Timeroom: Spring 2024

Durham Paul College of Business&Econ :: Accounting

ACC 620 (04) - Topics in Accounting

Top Acct/Accounting Analytics

Online Course Delivery Method: Hybrid / Blended

Credits: 4.0
Term: Spring 2024 - Full Term (01/23/2024 - 05/06/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 56168

Special Topics in Accounting, topics vary by semester.

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

Repeat Rule: May be repeated for a maximum of 12 credits.

Campuses not allowed in section: Manchester

Classes not allowed in section: Freshman, Sophomore

Attributes: Online with some campus visits, EUNH

Instructors: Jonathan Nash

	Start Date	End Date	Days	Time	Location
	1/23/2024	5/6/2024	M	3:40pm - 5:00pm	PCBE 235
	1/23/2024	5/6/2024		Hours Arranged	ONLINE
Final Exam	5/10/2024	5/10/2024	F	6:00pm - 8:00pm	PCBE 235

Additional Course Details:

Data analytics is changing the accounting profession. The Big 4 accounting firms have provided specific accounting curriculum recommendations intended to help strengthen students’ technical expertise in anticipation of a career in accounting. Drawing heavily from the suggestions of these employers, this course seeks to provide students with the skills and technical knowledge they need. Content includes a framework for evaluating and answering business questions; experience extracting and manipulating data; an understanding of modeling and evaluation techniques, and techniques for effective communication. The course provides students the opportunity to utilize a subset of the applications used within the profession, including: Excel, SAS, Stata, Python, and Tableau.

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 532 (01) - Financial Accounting

Financial Accounting

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 3 (01/23/2024 - 03/15/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55570

This course provides a study and overview of accounting theory, practice, issues, and objectives. The course focuses on the proper interpretation of financial information to understand the financial condition of any type of organization. The course may cover the nature, function, and environment of accounting, the basic accounting statements, and key financial accounting ratios. Excel proficiency is expected prior to enrollment in this course. Students should consider completing CMPL 402 Excel if they have not completed an Excel course in transfer.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): MTH 402 or MATH 502G

Equivalent(s): ACCT 511G, MGMT 511G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Laura Morgan

Start Date	End Date	Days	Time	Location
1/23/2024	3/15/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 533 (01) - Managerial Accounting

Managerial Accounting

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 4 (03/25/2024 - 05/17/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55571

This course builds upon fundamental knowledge developed in ACCT 532 Financial Accounting. Students apply the concepts and methods of managerial accounting. Students will learn the differences between variable, fixed and mixed costs. Fundamental ethical principles of accounting as applied in real-world situations will be examined. Topics may include the business environment, cost concepts and classifications, job-order costing, process costing, cost behavior, relationships to volume and profits, variable costing, activity based costing, profit planning, standard costs, relevant costs, applications of differential cost analysis, cash flows, and economic value added.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): (MGMT 410 or MGMT 500G or MGMT 566 or MGMT 566G) and (ACCT 532 or ACCT 511G or MGMT 511G)

Equivalent(s): ACCT 515G, MGMT 510G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Laura Morgan

Start Date	End Date	Days	Time	Location
3/25/2024	5/17/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 550 (01) - Accounting Information Systems

Accounting Information Systems

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 3 (01/23/2024 - 03/15/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55572

Accountants use, evaluate, and control information systems as a core dimension of their work with financial data. Information systems shape the capture, processing, and communication of accounting data in organizations. This course provides a thorough introduction to the ways that accounting and information systems intersect. Students may explore both the conceptual and the practical aspects of accounting information systems, including effective communication of information systems needs, the design and development of such systems, and the evaluation of their effectiveness. The dimensions of security, controls, and auditing may be addressed.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): ACCT 532 or ACCT 511G or MGMT 511G

Equivalent(s): ACCT 550G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Dhanmati Ramlall

Start Date	End Date	Days	Time	Location
1/23/2024	3/15/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 600 (01) - Intermediate Accounting I

Intermed Accounting I

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 3 (01/23/2024 - 03/15/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55573

In this course, students expand their understanding of the accounting process and of reporting. Students will demonstrate how depreciation, impairments, and depletion are relevant to business operations and management decision making. The course builds the conceptual framework for generally accepted accounting principles, which may cover the accounting cycle, net income, financial statement preparation, measuring equity, current assets including cash, receivables, and inventories, as well as depreciation, impairments, and depletion.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): (ACCT 532 or ACCT 511G or MGMT 511G) and (ACCT 533 or ACCT 515G or MGMT 510G)

Equivalent(s): ACCT 600G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Shirley Montagne

Start Date	End Date	Days	Time	Location
1/23/2024	3/15/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 601 (01) - Intermediate Accounting II

Intermed Accounting II

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 4 (03/25/2024 - 05/17/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55574

In the second half of the intermediate accounting sequence, students may develop a greater understanding of the principles that dictate accounting applications and will apply those principles in increasingly advanced scenarios. Students will apply accounting principles to the development of individual pensions, employee benefit plans, shareholders equity, and the disposition of operational assets. The course also places emphasis on developing advanced spreadsheet techniques and research capabilities.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): (ACCT 532 or ACCT 511G or MGMT 511G) and (ACCT 533 or ACCT 515G or MGMT 510G) and (ACCT 600 or ACCT 600G)

Equivalent(s): ACCT 601G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Shirley Montagne

Start Date	End Date	Days	Time	Location
3/25/2024	5/17/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 635 (X1) - Taxation

Taxation

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 4 (03/25/2024 - 05/17/2024)
Grade Mode: Letter Grading

Class Size: 10
CRN: 57292

This is an introductory course in Federal income tax law relating to individuals and businesses, including proprietorship, partnership and corporation. Topics may include gross income, deductions, losses, tax credits, property transactions, deferred compensation, tax planning and preparation of tax returns.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): (ACCT 532 or ACCT 511G or MGMT 511G) and (ACCT 533 or ACCT 515G or MGMT 510G) and (ACCT 600 or ACCT 600G) and (ACCT 601 or ACCT 601G)

Equivalent(s): ACCT 612G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Dhanmati Ramlall

Start Date	End Date	Days	Time	Location
3/25/2024	5/17/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 705 (01) - Advanced Accounting

Advanced Accounting

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 4 (03/25/2024 - 05/17/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 57176

This course is designed to familiarize students with advanced accounting concepts such as foreign currency translations, accounting for consolidations, and partnerships. Students will practice accurately and appropriately journalizing transactions related to these and other advanced accounting scenarios, such as liquidation and reorganization according to GAAP standards. Upon completion of this course, students may articulate why businesses might use such strategies, as well as how to conduct accounting ethically in complex accounting situations.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): ACCT 601 or ACCT 601G

Equivalent(s): ACCT 602G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Dhanmati Ramlall

Start Date	End Date	Days	Time	Location
3/25/2024	5/17/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 710 (01) - Governmental and Not-For-Profit Accounting

Govn. & Not-for-Prof Acct

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 3 (01/23/2024 - 03/15/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55576

The purpose of this course is to familiarize students with the basic differences between accounting for profit-driven entities and accounting for governmental or not-for-profit organizations. The course will help students distinguish how fund accounting for governmental entities operates, including the general fund, capital projects fund, and special revenue fund. Students may learn to identify and implement best practices in accounting within governmental or not-for-profit organizations, in keeping with the regulatory and ethical context of such practices.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): ACCT 532 or ACCT 511G or MGMT 511G

Equivalent(s): ACCT 603G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Carmen Frederico

Start Date	End Date	Days	Time	Location
1/23/2024	3/15/2024		Hours Arranged	ONLINE

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 720 (01) - Auditing

Auditing

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2024 - Term 3 (01/23/2024 - 03/15/2024)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55577

This course focuses on the principles and practice of investigating a business's financial statements and supporting financial documents. Students will interpret and explain the roles, responsibilities, procedures, ethical codes, and legal environment of the auditor in business operations according to Generally Accepted Auditing Standards (GAAS). Topics may include roles and responsibilities of the auditor, types of audits, auditing standards, internal control and professional ethics.

Advisor Approval Required. Contact your Academic Advisor for approval and registration.

Prerequisite(s): (ACCT 532 or ACCT 511G or MGMT 511G) and (ACCT 533 or ACCT 515G or MGMT 510G) and (ACCT 600 or ACCT 600G) and (ACCT 601 or ACCT 601G)

Equivalent(s): ACCT 615G

Campuses not allowed in section: Durham

Attributes: Online (no campus visits), EUNH

Instructors: Carmen Frederico

Start Date	End Date	Days	Time	Location
1/23/2024	3/15/2024		Hours Arranged	ONLINE