Distance Learning

Principles of Accounting I

Prerequisite: MATH 1111
This course is a study of the underlying theory and application of financial accounting concepts. Students who successfully complete ACCT 2101 will be able to:

• Explain accounting concepts and principles
• Describe the financial statements of the proprietorship and explain how they interrelate
• Explain how the matching concept relates to the accrual basis of accounting, summarize the adjustment process and prepare an adjusted trial balance
• Explain the need for internal control and define the accounting system in which they would be used
• Prepare bank reconciliation and journalize necessary entries
• Compute the cost of inventory under periodic and perpetual inventory systems using the first-in first-out method, last-in last-out method and average cost
• Compute depreciation using the straight-line, units of production, and declining balance method
• Determine employer liabilities for payroll

Course Requirements:

• Online lectures, quizzes, reading assignments, and tests
• Written term paper
• Instructor Bagley Classes: Extensive use of EXCEL spreadsheets and formulas.
• Proctored Tests – this course requires 4 proctored tests. Students living in the Albany/Cordele area may test at the testing center at Albany State University (East, West or Cordele Campuses) – students who live outside the Albany area must arrange with their instructor for an approved proctoring site – off-site proctor approval forms are found within your course.  Albany State University's off-site proctor policy will be found in the course as well.  (Proctored testing prices vary greatly from site to site; please check your local area for proctored costs for this course.)

Additional Requirements:

• A computer with Microsoft EXCEL and appropriate plug ins to successfully run GeorgiaView see https://albanystate.view.usg.edu/d2l/login – click System Checker

Principles of Accounting II

This course is a study of the underlying theory and application of managerial accounting concepts. Students who successfully complete ACCT 2102 will be able to:

• Describe the differences between managerial and financial accounting
• Evaluate the organizational role of managerial accountants
• Define and illustrate materials, factory labor, and factory overhead costs
• Use job order cost information for decision making
• Distinguish between job order costing and process costing systems.
• Classify costs by their behavior.
• Describe and illustrate income analysis under variable costing and absorption costing
• Describe budgeting its objectives its impact on human behavior
• Understand performance evaluation using variances
• Explain the nature and importance of capital investment analysis
• Compare and contrast just-in-time manufacturing practices with traditional manufacturing practices.

Course Requirements:

• Online lectures, quizzes, reading assignments, and tests
• Instructor Bagley Classes:  Extensive use of EXCEL spreadsheets and formulas.
• Proctored Tests – this course requires 4 proctored tests. Students living in the Albany/Cordele area may test at the testing center at Albany State University (East, West or Cordele campuses) – students who live outside the Albany area must arrange with their instructor for an approved proctoring site – off-site proctor approval forms are found within your course.  Albany State University's off-site proctor policy will be found in the course as well. (Proctored testing prices vary greatly from site to site; please check your local area for proctored costs for this course.)

Additional Requirements:

• A computer with Microsoft EXCEL and appropriate plug ins to successfully run GeorgiaView. See https://albanystate.view.usg.edu/d2l/login – click System Checker.

Auditing I and Assurance Services

Prerequisites: ACCT 3101

Principles and problems of auditing financial statements with emphasis on GAAS, Rules of Conduct, Code of Ethics, Internal Control, and Audit Report.

Accounting Analysis for Decision Making

This course is designed to familiarize the student with applications of accounting data in decision making; cost analysis as applied in the development of budgets; and standards as an accounting tool for cost control and pricing. A case problem that requires students to interpret and discuss their analysis in the context of managerial decision-making is used. Offered: Fall.

Mangerial/Cost Accounting

This is a study of budgeting, standard costing, cost-volume profit analysis, performance evaluation, and variable costing. also covers new developments in the area of costing Prerequisite: ACCT 6101. Offered: Spring .

Advance Auditing I

A detailed study of audit procedures includes audit sampling, tests of controls, and substantive tests. Prerequisite: ACCT 6101. Offered: Summer .

Advanced Accounting I

This course is a study of financial accounting and reporting related to partnerships, branches, segmental and interim reporting. Prerequisite: ACCT 6101. Offered: Fall .

Municipal Accounting

Fund theory, generally accepted accounting principles, and accounting practice and reporting for state and local governments. Prerequisite: ACCT 6101. Offered: Summer .