Timeroom: Spring 2025

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 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53853

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.

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
1/21/2025	3/14/2025		Hours Arranged	ONLINE

Click to see: Booklist

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 2025 - Term 4 (03/24/2025 - 05/16/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53854

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.

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
3/24/2025	5/16/2025		Hours Arranged	ONLINE

Click to see: Booklist

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 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53855

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.

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
1/21/2025	3/14/2025		Hours Arranged	ONLINE

Click to see: Booklist

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 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53856

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.

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
1/21/2025	3/14/2025		Hours Arranged	ONLINE

Click to see: Booklist

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 2025 - Term 4 (03/24/2025 - 05/16/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53857

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.

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
3/24/2025	5/16/2025		Hours Arranged	ONLINE

Click to see: Booklist

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 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55146

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.

Prerequisite(s): ACCT 601 or ACCT 601G

Equivalent(s): ACCT 602G

Campuses not allowed in section: Durham

Instructors: Carmen Frederico

Start Date	End Date	Days	Time	Location
1/21/2025	3/14/2025		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 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53858

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.

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

Equivalent(s): ACCT 603G

Campuses not allowed in section: Durham

Instructors: Carmen Frederico

Start Date	End Date	Days	Time	Location
1/21/2025	3/14/2025		Hours Arranged	ONLINE

Click to see: Booklist

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 720 (01) - Auditing

Auditing

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2025 - Term 3 (01/21/2025 - 03/14/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 53859

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.

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

Instructors: Laura Morgan

Start Date	End Date	Days	Time	Location
1/21/2025	3/14/2025		Hours Arranged	ONLINE

Click to see: Booklist

CPS Online Coll of Professional Studies :: Accounting-CPSO

ACCT 730 (01) - Advanced Data Analytics for Accounting Professionals

Adv Data Analytics Acct Prof

Online Course Delivery Method: Online Asynchronous

Credits: 4.0
Term: Spring 2025 - Term 4 (03/24/2025 - 05/16/2025)
Grade Mode: Letter Grading

Class Size: 30
CRN: 55903

In this course, students will learn the tools and skills necessary to successfully perform data analytics and provide data-driven insights and recommendations. Students will be exposed to both a Microsoft track (Excel, Power Pivot, and Power BI) and a Tableau track (Tableau Prep and Tableau Desktop). Using multiple tools allows students to learn which tool is best suited for the necessary data analysis, data visualization, and communication of the insights gained. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to internal and external stakeholders.

Prerequisite(s): ACCT 550 or ACCT 550G

Campuses not allowed in section: Durham

Instructors: Dhanmati Ramlall

Start Date	End Date	Days	Time	Location
3/24/2025	5/16/2025		Hours Arranged	ONLINE