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Fall 2022
ACC 302 Financial Reporting II
Credits: 3
Prerequisite(s): Prerequisites: ACC 301,FIN 320 (min C) and School of Business majors with JR standing, Accounting minors with JR standing, or Certificate of Accounting students. Majors in fall 2020 or later catalog must complete pre-bus core with min of C- or higher
Description: An examination of the methods and rationale for recording liabilities and equity. The course also examines the statement of cash flows. Emphasis is on the effect of present and potential economic events on the primary financial statements. The course discusses the advantages, limitations, and deficiencies associated with generally accepted principles in connection with presenting decision-useful information. Prerequisites: ACC 301, FIN 320 (C or higher), and junior standing. Cr 3. Majors in the fall 2020 or later catalog must complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.
Sections
Class Number: 60013
Instructor(s):
Ikechukwu Ndu
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
W 5:00 PM - 7:30 PM | Luther Bonney 303 | Portland USM Campus |
ACC 329 Accounting Information Systems
Credits: 3
Prerequisite(s): Prerequisites: ACC 211 (C- or better), ACC 301 (or concurrent), School of Business majors, and Jr Standing. Majors in fall 2020 or later catalog must complete the pre-bus core with a min. of a C- or higher.
Description: This course explores the theory and tools needed to select, use, set up internal controls for, and obtain information from accounting systems. The basic debits and credits of double-entry accounting are reviewed using a manual practice set that includes preparing typical business documents. The business activities performed in the expenditure, production, and revenue cycles are covered together with the documents, internal controls, and reporting needs relevant to each cycle. Significant emphasis is placed on the effects of error on financial reports, the controls needed to prevent and detect errors in accounting systems, and the correction of system errors. The use of small business accounting software is introduced. Students use accounting software to set up accounts, process transactions, and produce managerial and standard financial accounting reports. Offered both in the fall and spring semesters. Prerequisites: ACC 211 (C- or higher), ACC 301(or concurrent), and junior standing. Majors in the fall 2020 or later catalog must complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business. Cr 3.
Sections
Class Number: 61223
Instructor(s):
Rozhin Yousefvand-Mansouri
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
Th 5:00 PM - 7:30 PM | Luther Bonney 203 | Portland USM Campus |
ACC 395 Internship I
Credits: 3
Prerequisite(s): Prerequisite: Jr Standing and Cum GPA 2.5 or better
Description: The first internship course in accounting is described in the general School of Business catalog text. Prerequisites: junior standing, 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors or minors who have not completed degree requirements. Majors could use 3 internship credits as part of their 15-credit major as well as 3 internship credits as part of their required 9-credits of SB 300+ elective courses. Students can receive a maximum of 6 internship credits which count toward SB requirements. Other internship credits would be counted as general electives. Majors are limited to a maximum of nine internship credits toward the degree; minors are limited to a maximum of three internship credits. Pass/fail. Cr 3.
Sections
Class Number: 60530
Instructor(s):
Lisa M Dunbar
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |
Class Number: 60531
Instructor(s):
Donald Ladd
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |
Class Number: 60532
Instructor(s):
Ikechukwu Ndu
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
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N/A | Arranged | USM - Other |
Class Number: 60533
Instructor(s):
Rozhin Yousefvand-Mansouri
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |
Class Number: 60534
Instructor(s):
Stephen Hansen
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
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N/A | Arranged | USM - Other |
ACC 396 Internship II
Credits: 3
Prerequisite(s): Prerequisite: ACC395 and (Junior or Senior Standing) and 2.5 GPA
Description: This is the second internship course in accounting. Prerequisites: 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. See ACC 395 for requirements. Pass/fail. Cr 3.
Sections
Class Number: 60535
Instructor(s):
Rozhin Yousefvand-Mansouri
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |
Class Number: 60536
Instructor(s):
Donald Ladd
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |
Class Number: 60537
Instructor(s):
Lisa M Dunbar
Dates: 8/29/2022 - 12/9/2022
Days & Times | Room | Location |
---|---|---|
N/A | Arranged | USM - Other |