Distance Learning

Courses

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:

Principles of Accounting II

Credits:  3 Prerequisite: ACCT 2101 

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:

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.