Current Term Classes - Accounting

Spring 2023

Class registration opens on November 28 (date may be subject to change).  

The School of Continuing and Professional Studies may cancel, modify, or make substitutions for any published class or program, may change instructors, and may change the dates and times a class is offered. The information published here and in the catalog is subject to change. For the most up-to-date and complete information, please use the SIS Class Search.  

Current course listings for Accounting Certificate (teach-out phase) and Post Bac Accounting Certificate.

 

Accounting | Undergraduate

ACCT 2010: Introductory Accounting I        
Online Synchronous | Tuesdays 6:30-9:30pm | Jan 24-May 2    
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.    
Megan Burke | 3 UG Credits | Required
    
ACCT 2020: Introductory Accounting II
Online Synchronous / Mondays, 6:30-9:30pm / Jan 23-May 1
Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 2010.
Megan Burke | 3 UG Credits | Required

ACCT 3110: Intermediate Accounting I        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve.  Prerequisite: ACCT 2020.    
Leon Hutton | 3 UG Credits | Required
    
ACCT 3120: Intermediate Accounting II
Online Synchronous / Wednesdays, 6:30-9:30pm / Jan 18-Apr 26
Continuation of ACCT 3110, emphasizing accounting for the equities of a firm’s investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 3110.
Gary Brooks | 3 UG Credits | Required

ACCT 3140: Cost Accounting        
Online Synchronous | Mondays 6:30-9:30pm | Jan 23-May 1
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve.  Prerequisite: ACCT 2020.    
Richard Lahijani| 3 UG Credits | Required

ACCT 4450: Federal Taxation I        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns.  Prerequisite: ACCT 2020 or instructor permission. Harvey Hutchinson | 3 UG Credits | Elective

ACCT 5250: Advanced Auditing        
Online Synchronous | Mondays 6:30-9:30pm | Jan 23-May 1    
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Prerequisite: ACCT 5210    
Richard Evans | 3 GR Credits | Elective

ACCT 5310: Selected Topics in Advanced Accounting       
Online Synchronous | Mondays 6:30-9:30pm | Jan 23-May 1 
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Prerequisite: ACCT 5210    
TBD | 3 GR Credits | Elective

ACCT 5410: Fraud Examination        
Online Synchronous | Tuesdays 6:30-9:30pm | Jan 24-May 2    
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACCT 3120 
Michael Hood | 3 GR Credits | Elective

ACCT 5460: Federal Taxation II        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions.  Prerequisite: ACCT 5120.
Nicholas Granado | 3 GR Credits | Elective

 

Accounting | Post Baccalaureate

ACCT 3010: Intro Acct I        
Online Synchronous | Tuesdays 6:30-9:30pm | Jan 24-May 2    
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.    
Megan Burke | 3 UG Credits | Required
    
ACCT 3020: Introductory Accounting II
Online Synchronous / Mondays, 6:30-9:30pm / Jan 23-May 1
Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 3010.
Megan Burke | 3 UG Credits | Required

ACCT 5110: Intermediate Accounting I        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
Provides an intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and underlying processes behind principles.  Prerequisite: ACCT 3020.    
Leon Hutton | 3 GR Credits | Required

ACCT 5120: Intermediate Accounting II
Online Synchronous / Wednesdays 6:30-9:30pm / Jan 18-Apr 26
Continuation of ACCT 3110, emphasizing accounting for the equities of a firm’s investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 5110.
Gary Brooks | 3 GR Credits | Required

ACCT 5140: Cost Accounting
Online Synchronous | Mondays 6:30-9:30pm | Jan 23-May 1
Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance. Prerequisite: ACCT 3020.
Richard Lahijani | 3 GR Credits | Required

ACCT 5250: Advanced Auditing        
Online Synchronous | Thursdays 6:30-9:30pm | Jan 19-Apr 27    
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Prerequisite: ACCT 5210    
Richard Evans | 3 GR Credits | Elective

ACCT 5310: Selected Topics in Advanced Accounting       
Online Synchronous | Thursdays 6:30-9:30pm | Jan 19-Apr 27    
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other inter-corporate investments and consolidated statements. Prerequisite: ACCT 3120.   
TBD | 3 GR Credits | Elective

ACCT 5410: Fraud Examination        
Online Synchronous | Tuesdays 6:30-9:30pm | Jan 24-May 2    
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACCT 5120 or ACCT 3120.
Michael Hood | 3 GR Credits | Elective
    
ACCT 5450: Federal Taxation I        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
Analyzes the federal income tax law and its application to individuals. Creates a study of problems covering personal and business tax situations. Assigns several cases for which the student prepares illustrative tax returns.  Prerequisite: ACCT 3020 or ACCT 2020 or Instructor Permission    
Harvey Hutchinson | 3 GR Credits | Elective

ACCT 5460: Federal Taxation II        
Online Synchronous | Wednesdays 6:30-9:30pm | Jan 18-Apr 26    
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions.  Prerequisite: ACCT 5120.    
Nicholas Granado | 3 GR Credits | Elective


*Asynchronous online courses at SCPS can sometimes include synchronous sessions. Attendance is strongly encouraged but not mandatory. Synchronous sessions will be recorded. 

* The information contained on this website is for informational purposes only. The Undergraduate Record and Graduate Record represent the official repository for academic program requirements.

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