Schedule of Classes




2022 Spring: January 12 - May 10
Every faculty member, staff member and student plays a vital role in the health and safety of our University community. We ask that each of you consider your health and the health of others, and comply with the vaccine mandate. Getting vaccinated remains the best way to ensure that we have a full and rich experience during the spring semester. For updated information, please visit https://www.umgc.edu/news/announcements/coronavirus.cfm

Course Class No. Section Start & End Date Day Time Status Location
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20286 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Miller, Brian G. Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20287 7381 16 Mar 2022-10 May 2022 Closed Online
Faculty: Hamann, Angela M Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20369 7382 16 Mar 2022-10 May 2022 Closed Online
Faculty: Callan, Lisa A Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20607 7383 16 Mar 2022-10 May 2022 Closed Online
Faculty: Chun, Arlene Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20608 7384 16 Mar 2022-10 May 2022 Closed Online
Faculty: Hill, Joseph T Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20609 7385 16 Mar 2022-10 May 2022 Closed Online
Faculty: Hanson, Paul D Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
20610 7386 16 Mar 2022-10 May 2022 Open Online
Faculty: Hodge, James V Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
21934 6980 16 Feb 2022-12 Apr 2022 Closed Online
Faculty: Holt, Jennifer M Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
21935 6981 16 Feb 2022-12 Apr 2022 Closed Online
Faculty: White, Cleopatra Ann Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
21936 6982 16 Feb 2022-12 Apr 2022 Closed Online
Faculty: Kroeze, Carla M Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
21937 6983 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Daniels, Bobbie W Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22526 6382 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Dorsey, Tanya Lynnette Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22577 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Fittanto-Vande Vusse, Laura M Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22578 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Jastrzebski, Ronald J Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22655 6383 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Aumann, Ronnie A Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22662 6384 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Hamann, Angela M Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22675 6385 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Mereba, Janice R Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22850 6386 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Tkach, John Thomas Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
22882 6387 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Callan, Lisa A Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
23043 6388 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Chun, Arlene Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
23046 6389 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Miller, Brian G. Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
23520 6390 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Bisanz, Matthew G Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
23536 6391 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Jankiewicz, Christopher A Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
Start date has passed. Please register for the next start date.
23929 6392 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Hodge, James V Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26969 6820 12 Jan 2022-08 Mar 2022 W 6:00P-9:00P Open Fort Belvoir (Hybrid)
Faculty: Nemani, Venkateshwar R Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26971 4010 12 Jan 2022-08 Mar 2022 M 7:00P-10:00P Open College Park (Hybrid)
Faculty: Valentine, Kathryn J Syllabus Course Materials
ACCT 220 Principles of Accounting I (3)
An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26972 4050 16 Mar 2022-10 May 2022 M 7:00P-10:00P Open College Park (Hybrid)
Faculty: Valentine, Kathryn J Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20370 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Lazarus, Brian R Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20613 7381 16 Mar 2022-10 May 2022 Closed Online
Faculty: Phan, Trang T Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20614 7382 16 Mar 2022-10 May 2022 Open Online
Faculty: Morris, Andrew Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20615 7383 16 Mar 2022-10 May 2022 Closed Online
Faculty: Pendarvis, Deborah M Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20616 7384 16 Mar 2022-10 May 2022 Open Online
Faculty: Brown, Juliet S Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20617 7385 16 Mar 2022-10 May 2022 Open Online
Faculty: Turkvant, James B Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20618 7386 16 Mar 2022-10 May 2022 Closed Online
Faculty: Diagostino, Daniel F Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
20619 7387 16 Mar 2022-10 May 2022 Open Online
Faculty: Davis, John A Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
21938 6980 16 Feb 2022-12 Apr 2022 Closed Online
Faculty: Hill, Melissa D Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
21939 6981 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Smillie, Susan K Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
22527 6381 12 Jan 2022-08 Mar 2022 Closed Online
Faculty: Sweeting, Laurie A Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
22579 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Davis, John A Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
22724 6382 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Diagostino, Daniel F Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
22755 6383 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Schweitzer, Brandon L. Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
22883 6384 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Phan, Trang T Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
23050 6385 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Porter, Marsha I Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
23179 6386 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Lazarus, Brian R Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
23491 6387 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Song, Hakjoon Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
23611 6388 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Montano, Christopher Robert Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
Start date has passed. Please register for the next start date.
24167 6389 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Morris, Andrew Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26973 6860 16 Mar 2022-10 May 2022 W 6:00P-9:00P Open Fort Belvoir (Hybrid)
Faculty: Nemani, Venkateshwar R Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26974 6715 12 Jan 2022-08 Mar 2022 T 6:00P-9:00P Open Norfolk Naval Station (Hybrid)
Faculty: Hanson, Paul D Syllabus Course Materials
ACCT 221 Principles of Accounting II (3)
Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26976 4050 16 Mar 2022-10 May 2022 M 7:00P-10:00P Open College Park (Hybrid)
Faculty: Johnson, Lorna M Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
20444 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Uthman, Olatunji M Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
20737 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Polser, Kymberly Anne Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
22340 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Evbayiro, Hilary Odion Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
Start date has passed. Please register for the next start date.
22528 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: McClain, Bruce W Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
Start date has passed. Please register for the next start date.
22815 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Polser, Kymberly Anne Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
Start date has passed. Please register for the next start date.
23052 6382 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Mathews, Benjamin Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26977 3660 16 Mar 2022-10 May 2022 M 6:00P-9:00P Open Bethesda (Hybrid)
Faculty: Teshome, Nega H Syllabus Course Materials
ACCT 301 Accounting for Nonaccounting Managers (3)
(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26979 6065 16 Mar 2022-10 May 2022 Th 6:00P-9:00P Open USM at Sthn MD (Hybrid)
Faculty: Julien, Edouard M Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
20288 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Mraz, James L Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
20755 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Gallagher, Michael J Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
21940 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Troy, Carmelita Janene Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
Start date has passed. Please register for the next start date.
22529 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Mraz, James L Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
Start date has passed. Please register for the next start date.
22530 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Gallagher, Michael J Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
Start date has passed. Please register for the next start date.
24104 6382 12 Jan 2022-08 Mar 2022 Closed Online
Faculty: Troy, Carmelita Janene Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26981 4015 12 Jan 2022-08 Mar 2022 T 7:00P-10:00P Open College Park (Hybrid)
Faculty: Holmes, Ira S Syllabus Course Materials
ACCT 310 Intermediate Accounting I (3)
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
Start date has passed. Please register for the next start date.
28598 6383 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Achilles, Wendy W Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
20756 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Hutton, Leon W Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
20757 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Jimerson, Lari A. Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
21941 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Turkvant, James B Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
Start date has passed. Please register for the next start date.
22531 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Jimerson, Lari A. Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
Start date has passed. Please register for the next start date.
23167 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Hutton, Leon W Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26982 5160 16 Mar 2022-10 May 2022 W 6:30P-9:30P Open Shady Grove (Hybrid)
Faculty: Musimenta, Cliff Syllabus Course Materials
ACCT 311 Intermediate Accounting II (3)
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26983 4055 16 Mar 2022-10 May 2022 T 7:00P-10:00P Open College Park (Hybrid)
Faculty: Holmes, Ira S Syllabus Course Materials
ACCT 320 Fraud Detection and Deterrence (3)
Prerequisite: ACCT 220 or ACCT 301. A study of the principles behind and standards for examining, identifying, detecting, and deterring fraud. The objective is to differentiate types of fraud, assess organizational characteristics conducive to fraud, and develop a plan to detect and deter fraud. Topics include the fraud triangle, cash larceny, check tampering, skimming, register disbursement schemes, cash receipts schemes, billing schemes, payroll and expense reimbursement issues, asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, whistleblowing, interviewing witnesses, and writing reports.
20850 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Pham, Ngoc Tien Syllabus Course Materials
ACCT 320 Fraud Detection and Deterrence (3)
Prerequisite: ACCT 220 or ACCT 301. A study of the principles behind and standards for examining, identifying, detecting, and deterring fraud. The objective is to differentiate types of fraud, assess organizational characteristics conducive to fraud, and develop a plan to detect and deter fraud. Topics include the fraud triangle, cash larceny, check tampering, skimming, register disbursement schemes, cash receipts schemes, billing schemes, payroll and expense reimbursement issues, asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, whistleblowing, interviewing witnesses, and writing reports.
21933 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Tran, Vivienne K Syllabus Course Materials
ACCT 320 Fraud Detection and Deterrence (3)
Prerequisite: ACCT 220 or ACCT 301. A study of the principles behind and standards for examining, identifying, detecting, and deterring fraud. The objective is to differentiate types of fraud, assess organizational characteristics conducive to fraud, and develop a plan to detect and deter fraud. Topics include the fraud triangle, cash larceny, check tampering, skimming, register disbursement schemes, cash receipts schemes, billing schemes, payroll and expense reimbursement issues, asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, whistleblowing, interviewing witnesses, and writing reports.
Start date has passed. Please register for the next start date.
22816 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Johnson, Toni L Syllabus Course Materials
ACCT 320 Fraud Detection and Deterrence (3)
Prerequisite: ACCT 220 or ACCT 301. A study of the principles behind and standards for examining, identifying, detecting, and deterring fraud. The objective is to differentiate types of fraud, assess organizational characteristics conducive to fraud, and develop a plan to detect and deter fraud. Topics include the fraud triangle, cash larceny, check tampering, skimming, register disbursement schemes, cash receipts schemes, billing schemes, payroll and expense reimbursement issues, asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, whistleblowing, interviewing witnesses, and writing reports.
Start date has passed. Please register for the next start date.
23699 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Jones, Athena R Syllabus Course Materials
ACCT 321 Cost Accounting (3)
Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
20366 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Matos, Kenneth Syllabus Course Materials
ACCT 321 Cost Accounting (3)
Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
20851 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Schweitzer, Brandon L. Syllabus Course Materials
ACCT 321 Cost Accounting (3)
Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
21942 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Sadowski, Susan T Syllabus Course Materials
ACCT 321 Cost Accounting (3)
Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
Start date has passed. Please register for the next start date.
22532 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Minerich, Andrew David Syllabus Course Materials
ACCT 321 Cost Accounting (3)
Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
Start date has passed. Please register for the next start date.
23117 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Scheffler, Elizabeth R Syllabus Course Materials
ACCT 323 Federal Income Tax I (3)
Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.
20428 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Hangartner, Judy Syllabus Course Materials
ACCT 323 Federal Income Tax I (3)
Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.
20852 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Perez, Anthony Syllabus Course Materials
ACCT 323 Federal Income Tax I (3)
Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.
21943 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Phillips, Jeffrey H Syllabus Course Materials
ACCT 323 Federal Income Tax I (3)
Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.
Start date has passed. Please register for the next start date.
22533 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Hangartner, Judy Syllabus Course Materials
ACCT 323 Federal Income Tax I (3)
Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.
Start date has passed. Please register for the next start date.
22698 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Grandinetti, Joseph D Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
20289 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Butler, Donald Lateze Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
20853 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Pullen, Jeffrey D Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
22356 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Persh, Michael G Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
Start date has passed. Please register for the next start date.
22534 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Diai, Letty E Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
Start date has passed. Please register for the next start date.
22535 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Pullen, Jeffrey D Syllabus Course Materials
ACCT 326 Accounting Information Systems (3)
Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26986 4025 12 Jan 2022-08 Mar 2022 Th 7:00P-10:00P Open College Park (Hybrid)
Faculty: Wills, Stephen G Syllabus Course Materials
ACCT 350 Federal Financial Management (3)
Prerequisite: ACCT 220 or ACCT 301. Analysis and discussion of issues relating to federal financial management. The goal is to apply knowledge of the federal process to accounting practice, administer federal grants and contracts, and research federal laws and regulations. Topics include the CFO Act, the federal budget, federal contracts and grants, and federal financial and information systems. Discussion also covers detection and deterrence of fraud, waste, and abuse.
20877 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Scheffler, Elizabeth R Syllabus Course Materials
ACCT 350 Federal Financial Management (3)
Prerequisite: ACCT 220 or ACCT 301. Analysis and discussion of issues relating to federal financial management. The goal is to apply knowledge of the federal process to accounting practice, administer federal grants and contracts, and research federal laws and regulations. Topics include the CFO Act, the federal budget, federal contracts and grants, and federal financial and information systems. Discussion also covers detection and deterrence of fraud, waste, and abuse.
Start date has passed. Please register for the next start date.
22893 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Kaufman, Noah A Syllabus Course Materials
ACCT 350 Federal Financial Management (3)
Prerequisite: ACCT 220 or ACCT 301. Analysis and discussion of issues relating to federal financial management. The goal is to apply knowledge of the federal process to accounting practice, administer federal grants and contracts, and research federal laws and regulations. Topics include the CFO Act, the federal budget, federal contracts and grants, and federal financial and information systems. Discussion also covers detection and deterrence of fraud, waste, and abuse.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26987 4650 16 Mar 2022-10 May 2022 M 6:30P-9:30P Open Hagerstown (Hybrid)
Faculty: Ammons, Deanna L Syllabus Course Materials
ACCT 410 Accounting for Government and Not-for-Profit Organizations (3)
Prerequisite: ACCT 310. An introduction to the theory and practice of accounting as applied to governmental entities and not-for-profit organizations. The objective is to evaluate transactions, prepare and analyze financial statements, write financial briefings, and apply accounting rules and procedures. Topics include the evaluation and preparation of reports required for governmental and not-for-profit entities. Students may receive credit for only one of the following courses: ACCT 410 or BMGT 410.
20355 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Kaufman, Noah A Syllabus Course Materials
ACCT 410 Accounting for Government and Not-for-Profit Organizations (3)
Prerequisite: ACCT 310. An introduction to the theory and practice of accounting as applied to governmental entities and not-for-profit organizations. The objective is to evaluate transactions, prepare and analyze financial statements, write financial briefings, and apply accounting rules and procedures. Topics include the evaluation and preparation of reports required for governmental and not-for-profit entities. Students may receive credit for only one of the following courses: ACCT 410 or BMGT 410.
20880 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Bowman, Sean P Syllabus Course Materials
ACCT 410 Accounting for Government and Not-for-Profit Organizations (3)
Prerequisite: ACCT 310. An introduction to the theory and practice of accounting as applied to governmental entities and not-for-profit organizations. The objective is to evaluate transactions, prepare and analyze financial statements, write financial briefings, and apply accounting rules and procedures. Topics include the evaluation and preparation of reports required for governmental and not-for-profit entities. Students may receive credit for only one of the following courses: ACCT 410 or BMGT 410.
21944 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Wharton, Jacquelyn D Syllabus Course Materials
ACCT 411 Ethics and Professionalism in Accounting (3)
Prerequisite: ACCT 311. An examination of the importance of ethical behavior in organizations and for the accounting and auditing professions. The goal is to identify ethical dilemmas, research regulations, and apply problem-solving methodology to resolve unethical situations. Discussion covers the AICPA Code of Professional Conduct and the ethical codes and requirements of other standard-setting organizations. Corporate governance and legal and regulatory obligations are explored within an ethical framework. Issues related to accounting ethics and professionalism are examined and analyzed using philosophical models and ethical theories.
20901 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Schott, Debra A Syllabus Course Materials
ACCT 411 Ethics and Professionalism in Accounting (3)
Prerequisite: ACCT 311. An examination of the importance of ethical behavior in organizations and for the accounting and auditing professions. The goal is to identify ethical dilemmas, research regulations, and apply problem-solving methodology to resolve unethical situations. Discussion covers the AICPA Code of Professional Conduct and the ethical codes and requirements of other standard-setting organizations. Corporate governance and legal and regulatory obligations are explored within an ethical framework. Issues related to accounting ethics and professionalism are examined and analyzed using philosophical models and ethical theories.
Start date has passed. Please register for the next start date.
22820 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Martin, Rebecca B Syllabus Course Materials
ACCT 411 Ethics and Professionalism in Accounting (3)
Prerequisite: ACCT 311. An examination of the importance of ethical behavior in organizations and for the accounting and auditing professions. The goal is to identify ethical dilemmas, research regulations, and apply problem-solving methodology to resolve unethical situations. Discussion covers the AICPA Code of Professional Conduct and the ethical codes and requirements of other standard-setting organizations. Corporate governance and legal and regulatory obligations are explored within an ethical framework. Issues related to accounting ethics and professionalism are examined and analyzed using philosophical models and ethical theories.
Start date has passed. Please register for the next start date.
23452 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Vardhana, Sathya Adipudi Syllabus Course Materials
ACCT 417 Federal Income Tax II (3)
(Strongly recommended for students seeking careers as CPAs.) Prerequisites: ACCT 311 and ACCT 323. A continuing study of federal income taxation as applied to different business entities, including corporations, flow-through entities, estates, and trusts. The aim is to analyze tax planning and compliance issues, conduct tax research, analyze and define tax implications, and evaluate and communicate tax implications. Discussion covers tax research, planning, procedure, compliance, ethics, and professional responsibility. Topics also include the tax implications of financial and business decisions and transactions for various entities. Students may receive credit for only one of the following courses: ACCT 417 or BMGT 417.
20902 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Grandinetti, Joseph D Syllabus Course Materials
ACCT 417 Federal Income Tax II (3)
(Strongly recommended for students seeking careers as CPAs.) Prerequisites: ACCT 311 and ACCT 323. A continuing study of federal income taxation as applied to different business entities, including corporations, flow-through entities, estates, and trusts. The aim is to analyze tax planning and compliance issues, conduct tax research, analyze and define tax implications, and evaluate and communicate tax implications. Discussion covers tax research, planning, procedure, compliance, ethics, and professional responsibility. Topics also include the tax implications of financial and business decisions and transactions for various entities. Students may receive credit for only one of the following courses: ACCT 417 or BMGT 417.
21945 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Jalbert, Gina L Syllabus Course Materials
ACCT 422 Auditing Theory and Practice (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.
20903 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Sumners, Eric M Syllabus Course Materials
ACCT 422 Auditing Theory and Practice (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.
21847 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Anderson, Phyllis L Syllabus Course Materials
ACCT 422 Auditing Theory and Practice (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.
22138 6980 16 Feb 2022-12 Apr 2022 Open Online
Faculty: Sumners, Dawn W Syllabus Course Materials
ACCT 422 Auditing Theory and Practice (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.
Start date has passed. Please register for the next start date.
22536 6380 12 Jan 2022-08 Mar 2022 Closed Online
Faculty: Sumners, Eric M Syllabus Course Materials
ACCT 422 Auditing Theory and Practice (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.
Start date has passed. Please register for the next start date.
23441 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Anderson, Sylvia H Syllabus Course Materials
ACCT 424 Advanced Accounting (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.
20904 7380 16 Mar 2022-10 May 2022 Closed Online
Faculty: Yelle, John A Syllabus Course Materials
ACCT 424 Advanced Accounting (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.
20905 7381 16 Mar 2022-10 May 2022 Open Online
Faculty: Collins, Thomas S Syllabus Course Materials
ACCT 424 Advanced Accounting (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.
Start date has passed. Please register for the next start date.
22802 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Collins, Thomas S Syllabus Course Materials
ACCT 424 Advanced Accounting (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.
Start date has passed. Please register for the next start date.
24128 6381 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Yelle, John A Syllabus Course Materials
ACCT 424 Advanced Accounting (3)
Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.
UPDATE: Given the sharp increase in COVID-19 cases in Maryland and the rapid spread of the Omicron variant globally, and with the health and safety of our community foremost in mind, we will conduct our stateside hybrid courses that begin January 12, 2022, in an online format via Zoom. Faculty will hold Zoom teleconference sessions during times originally scheduled for face-to-face class sessions; look for instructions from your assigned faculty. A decision will be made in the new year about the instruction format for later course start dates.
26988 5165 16 Mar 2022-10 May 2022 Th 6:30P-9:30P Open Shady Grove (Hybrid)
Faculty: Musimenta, Cliff Syllabus Course Materials
ACCT 425 International Accounting (3)
Prerequisite: ACCT 311. A study of accounting in a multinational context. Discussion covers the historical development and current status of international financial reporting standards. The goal is to recognize the influence of politics and culture on the development of accounting systems, prepare financial statements according to international financial reporting standards, and analyze the financial statements of a multinational enterprise. Strategies to manage and hedge against foreign currency exposure are developed. Topics include evolving international accounting and reporting standards, foreign exchange and taxation, intercompany transfer pricing, and emerging issues in international accounting. Students may receive credit for only one of the following courses: ACCT 425 and ACCT 498A.
Start date has passed. Please register for the next start date.
23118 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Grzesik, Nancy T Syllabus Course Materials
ACCT 436 Internal Auditing (3)
(Designed to align with the standards of the Institute of Internal Auditors and help prepare for the Certified Internal Auditor examination.) Prerequisite: ACCT 311. An exploration of the role of internal auditing and its consultative role in the management of risk. The aim is to identify the professional and ethical standards that apply to internal auditors; design, plan, and apply audit procedures; assess the impact of emerging issues and trends; and identify internal control deficiencies. Topics include internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Practice in PC-based software such as ACL and IDEA is provided. Students may receive credit for only one of the following courses: ACCT 436, ACCT 498E, or BMGT 498E.
Start date has passed. Please register for the next start date.
22907 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Ulmer, Steven Syllabus Course Materials
ACCT 438 Fraud and Forensic Accounting (3)
Prerequisite: ACCT 311. An analysis and discussion of issues relating to fraud and forensic accounting. The objective is to identify the resources for detecting fraud, evaluate the conditions that encourage fraud, and design effective fraud detection and prevention plans. Focus is on the perspectives of public, internal, and private accountants. Discussion covers the principles and standards for proactive and reactive investigation, as well as detection and control of fraud.
Start date has passed. Please register for the next start date.
22702 6380 12 Jan 2022-08 Mar 2022 Open Online
Faculty: Anderson, Phyllis L Syllabus Course Materials
ACCT 440 Forensic and Investigative Accounting (3)
Prerequisite: ACCT 320 or ACCT 438. An analysis and discussion of issues relating to forensic and investigative accounting. The goal is to research and describe the use of forensic accounting evidence, identify the role of the forensic accountant, apply investigative and forensic accounting practices, and present forensic accounting evidence as an expert witness. Forensic and investigative methods, including use of auditing and technology, are demonstrated. Topics include criminal and civil litigation support, rules of evidence, and accreditation of expert witnesses.
20906 7380 16 Mar 2022-10 May 2022 Open Online
Faculty: Blake, Kelvin M Syllabus Course Materials
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