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Spring 2021
ACC 110 Financial Accounting Information for Decision Making
Credits: 3
Prerequisite(s): Prerequisites: Minimum of 12 earned credit hours; completion of MAT 101 with a grade of 'C' or better or have appropriate placement test scores or MAT 210 (C- or higher grade) or other approved statistics course.
Description: This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, and others, and how that information can be used. Emphasis is on understanding the meaning and value of the balance sheet, income statement, and statement of cash flows. The role of the auditor, internal controls, and ethical issues are examined. The annual report is used to explore how corporations apply accounting principles in presentations to the public. Prerequisites: a minimum of 12 earned credit hours, and MAT 101 with a grade of 'C' or better or have appropriate placement test scores (SAT Math Score >= 570 or Accuplacer QAS >= 263) or C- or higher in MAT 108 or MAT 140D or MAT 152D or C- or higher in MAT 210 or MAT 120 or other approved stats course. (see http://usm.maine.edu/school-of-business/stats for approved courses). Cr 3.
Sections
Class Number: 61258
Instructor(s):
Lisa M Dunbar
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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N/A | Online Class | Web/On-line |
Class Number: 61259
Instructor(s):
Donald Ladd
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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Th 11:00 AM - 12:15 PM | Online-Live (See Notes) | Web/On-line |
Class Number: 61260
Instructor(s):
Lisa M Dunbar
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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N/A | Online Class | Web/On-line |
Class Number: 61261
Instructor(s):
Ikechukwu Ndu
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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MW 9:30 AM - 10:45 AM | Online-Live (See Notes) | Web/On-line |
Class Number: 61262
Instructor(s):
Rozhin Yousefvand-Mansouri
Days & Times | Room | Location |
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TTh 12:30 PM - 1:45 PM | Online-Live (See Notes) | Web/On-line |
ACC 211 Managerial Accounting Information for Decision Making
Credits: 3
Prerequisite(s): Prerequisites: ACC 110 (C- or better) and Sophomore standing
Description: This course will provide students with the opportunity to learn basic concepts and accounting systems involved in the use of managerial accounting information in making planning and control decisions in organizations. Basic concepts include different types of costs (e.g., direct, indirect, fixed, variable, and relevant costs). Basic accounting systems include systems for cost allocation (e.g., job-order costing, activity-based costing), planning (e.g., cost-volume-profit analysis, master budget), and control (e.g., flexible budgets, variance analysis, responsibility accounting, performance measurement). Prerequisites: ACC 110 (C- or higher) and sophomore standing. Cr 3.
Sections
Class Number: 61263
Instructor(s):
Stephen Hansen
Days & Times | Room | Location |
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MW 11:00 AM - 12:15 PM | Online-Live (See Notes) | Web/On-line |
Class Number: 61264
Instructor(s):
Stephen Hansen
Days & Times | Room | Location |
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TTh 2:00 PM - 3:15 PM | Online-Live (See Notes) | Web/On-line |
Class Number: 61265
Instructor(s):
Donald Ladd
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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N/A | Online Class | Web/On-line |
ACC 295 Internship in Accounting
Credits: 1-3
Description: An internship course in accounting. Prerequisites: sophomore standing, School of Business major, 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors who have not completed degree requirements. Majors are limited to a maximum of nine internship credits toward the degree; this course counts for general elective credit only. Variable credit, 1-3 credits, 47 internship hours/credit hour. Repeatable up to a total of 3 credits. Pass/Fail.
Sections
Class Number: 63159
Instructor(s):
Staff
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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N/A | Portland USM Campus |
ACC 301 Financial Reporting I
Credits: 3
Prerequisite(s): Prerequisite: ACC 110 or 201 (with C- or better), ACC 211 or 202 (with C- or better), School of Business majors with JR standing or Accounting minors and certificates.
Description: An examination of the conceptual framework, the primary financial statements, and the methods and rationale for recording and reporting assets. Emphasis is on the effect of present and potential economic events on the financial statements. The course discusses the advantages, limitations and deficiencies associated with generally accepted principles in connection with presenting decision useful information. Prerequisites: ACC 110 (C- or higher), ACC 211 (C- or higher), and junior standing. Cr 3. Non School of Business students please see enrollment policy for eligibility (usm.maine.edu/school-of-business/faqs).
Sections
Class Number: 61266
Instructor(s):
Rozhin Yousefvand-Mansouri
Dates: 1/25/2021 - 4/30/2021
Days & Times | Room | Location |
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T 5:30 PM - 7:30 PM | Online-Live (See Notes) | Web/On-line |