ACCY 200: Fundamentals of Accounting
This is a one-semester survey course in the principles of accounting. It is designed for students not registered in the School of Business. It focuses on (1) how investors use financial accounting information and (2) how managers use management accounting information.
- Understand the accrual accounting model.
- Read and explain audited financial statements.
- Record and interpret key transactions.
- Analyze the impact of sales volume on costs and profits.
- Analyze a full set of production variances.
- Define and interpret a set of widely-used key financial ratios.
Professor Peter Silhan
Department of Accountancy
A week in this course typically includes online conceptual quizzes and numerical quizzes. Periodic exams are also a component of the course.
Fundamentals of Accounting, a softcover custom textbook, is derived from Marshall, McManus, Viele, Accounting: What the Numbers Mean, 11th edition, McGraw-Hill/Irwin, 2017. This custom textbook is bundled with online publisher-supplied material and can be obtained from local bookstores. The bundled online material (McGraw-Hill Connect with LearnSmart) will be used this semester.
This section has two online proctored exams which carry additional fees.
Each timed exam will be available for a specific time period, during which students will have a specified amount of time to complete the exam. Students will be required to make an appointment to take the exam during the exam availability period.
ProctorU is an online proctoring service that allows students to take exams online while ensuring the integrity of the exam for the institution. The service authenticates your identity and monitors both your computer screen and webcam to ensure academic integrity. You will need the following information:
- Web cam, microphone, and computer with internet connection are required.
- Computer system must meet minimum requirements and be tested ahead of time – see ProctorU System Requirements and System Test
Scheduling and Fees
- See How to Schedule Your Exam with ProctorU
- For additional information: ProctorU Fee Structure and Policies