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Principles Of Accounting I (ACC-101)

Semester:	Summer 2021
Number:	0201-101-001
Instructor:	Nicholas Koumbiadis
Days:	Monday Tuesday Wednesday Thursday 8:30 am - 10:30 am
Note:	Online, Synchronous
Location:	Online
Credits:	3
Course Meets:	May 26 - June 30
Notes:	Class Will Be Livestreamed Online On Mtwr From 8:30 Am - 10:30 Am.
Course Materials:	View Text Books
Related Syllabi:	Nicholas Koumbiadis for Fall 2010* Nicholas Koumbiadis for Summer 2011*
	*Attention Students: Please note that the syllabi available for your view on these pages are for example only. The instructors and requirements for each course are subject to change each semester. If you enroll in a particular course, your instructor and course outline may differ from what is presented here.
Description:	Introduces both accounting and non-accounting majors to the principles and theories of accounting, including the preparation and use of financial statements. Other topics covered: inventory costing, accounting for receivables and payables, fixed assets, payrolls, and cash flow analysis.
Learning Goals:	Upon Completion of this course, the successful student will:- know the terminology of financial accounting- apply basic concepts in accounting to record business transactions- understand the need for and the preparation of a bank reconciliation statement- calculate and record the allowance for doubtful accounts, value of year-end inventory and cost of goods sold, and the depreciation expense and book value of plant assets.- prepare income statement and balance sheet for a small company- communicate the meaning of the different line items in a simplified set of financial statements- understand the importance of professional ethical issues involved in accounting *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

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