BUS201.F08 - PRINCIPLES OF ACCOUNTING FALL SEMESTER 2008...

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PRINCIPLES OF ACCOUNTING FALL SEMESTER 2008 Course: BUS 201RA and B Office Hours: Tuesdays/Thursdays Rooms: BC 403 (A) and 408 (B) 11:00AM-12:45PM and after 3:45PM (by appointment) Time: 9:35-11:00 AM (A) and 2:20-3:45PM (B) Tuesday and Thursday Instructor: James G. Muckell, CPA, MBA Extension: 4489 Phone: (845) 624-1619 E-mail: [email protected] Course Description : Four conceptual sections will be covered during this year in two successive courses: BUS 201 and 202. The first is an introduction to the accounting profession and basic accounting principles and concepts. Secondly, students will be given an overview of how accounting data is entered and processed. This includes the use of journals, journal entries, trial balance, the general ledger and its accounts, subsidiary ledgers, bookkeeping techniques, and computerized data processing. The third section covers accounting for assets, and includes separate chapters on cash, receivables, third section covers accounting for assets, and includes separate chapters on cash, receivables, inventories, plant and equipment and intangible assets. The final section deals with current, long-term and contingent liabilities. Included in this section will be a special presentation of present value, a concept essential to the study of accounting and
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BUS201.F08 - PRINCIPLES OF ACCOUNTING FALL SEMESTER 2008...

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