Timeroom: Fall 2024

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Durham   Paul College of Business&Econ :: Accounting
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ACC 747 (01) - Business Law

Business Law

Credits: 4.0
Term: Fall 2024 - Full Term (08/26/2024 - 12/09/2024)
Grade Mode: Letter Grading
Class Size:   50  
CRN: 13793
This course will introduce students to various legal issues interact with and impact business decision making. Topics include a majority of the legal principles tested within the REG section of the CPA exam: professional responsibility and fiduciary obligations, contract formation and performance, agency and third-party relationships, secured transactions, Uniform Commercial Code and sale of goods, negligence and professional malpractice, business entity format, formation and management. Other topics include intentional and negligent torts, the civil process of modern legal proceedings, overview of the U.S. Constitution, general civil and criminal liability. Historical and current legal cases will be addressed with an emphasis on developing skills in identifying, presenting, and discussing all sides of a legal argument.
Registration Approval Required. Contact Instructor or Academic Department for permission then register through Webcat.
Equivalent(s): MGT 747
Only listed campus in section: Durham
Classes not allowed in section: Freshman
Only listed majors in section: BUSADM:ACCT, BUSADM:MGT
Instructors: Thomas Hand
Start Date End Date Days Time Location
8/26/2024 12/9/2024 W 5:10pm - 8:00pm PCBE 165
Final Exam 12/10/2024 12/10/2024 T 6:00pm - 8:00pm PCBE 165
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 532 (01) - Financial Accounting

Financial Accounting

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 1 (08/26/2024 - 10/18/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14820
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
Instructors: Carmen Frederico
Start Date End Date Days Time Location
8/26/2024 10/18/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 532 (02) - Financial Accounting

Financial Accounting

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 2 (10/28/2024 - 12/20/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14821
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
Instructors: Carmen Frederico
Start Date End Date Days Time Location
10/28/2024 12/20/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 533 (01) - Managerial Accounting

Managerial Accounting

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 2 (10/28/2024 - 12/20/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14822
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
Instructors: Dhanmati Ramlall
Start Date End Date Days Time Location
10/28/2024 12/20/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 533 (X1) - Managerial Accounting

Managerial Accounting

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 1 (08/26/2024 - 10/18/2024)
Grade Mode: Letter Grading
Class Size:   1  
CRN: 16912
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
Instructors: Dhanmati Ramlall
Start Date End Date Days Time Location
8/26/2024 10/18/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 550 (01) - Accounting Information Systems

Accounting Information Systems

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 1 (08/26/2024 - 10/18/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14823
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
Instructors: Dhanmati Ramlall
Start Date End Date Days Time Location
8/26/2024 10/18/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 600 (01) - Intermediate Accounting I

Intermed Accounting I

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 1 (08/26/2024 - 10/18/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14824
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
Instructors: Laura Morgan
Start Date End Date Days Time Location
8/26/2024 10/18/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 601 (01) - Intermediate Accounting II

Intermed Accounting II

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 2 (10/28/2024 - 12/20/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14825
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
Instructors: Laura Morgan
Start Date End Date Days Time Location
10/28/2024 12/20/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 629 (01) - Cost Accounting

Cost Accounting

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 1 (08/26/2024 - 10/18/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14826
This course covers cost and management accounting environments and various cost management systems which contribute to financial decisions. Students may apply general principles of activity-based cost systems, capital budgeting, and financial management to the financial objectives of an organization. The course helps students develop and use short and long-term organizational performance measures to determine organizational needs.
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 (FNC 665 or MGMT 613G)
Equivalent(s): ACCT 610G
Campuses not allowed in section: Durham
Instructors: Carmen Frederico
Start Date End Date Days Time Location
8/26/2024 10/18/2024 Hours Arranged ONLINE
Click to see:   Booklist
CPS Online   Coll of Professional Studies :: Accounting-CPSO
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ACCT 635 (01) - Taxation

Taxation

Online Course Delivery Method: Online Asynchronous
Credits: 4.0
Term: Fall 2024 - Term 2 (10/28/2024 - 12/20/2024)
Grade Mode: Letter Grading
Class Size:   30  
CRN: 14827
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
Instructors: Laura Morgan
Start Date End Date Days Time Location
10/28/2024 12/20/2024 Hours Arranged ONLINE
Click to see:   Booklist