ACC 131 - Financial Accounting
Department: Accounting
Description: Introduction to financial accounting. Examines the nature of accounting, basic accounting concepts, financial statements, accrual basis of accounting, the accounting cycle, monetary assets, inventories, fixed assets, current and noncurrent liabilities, and owner s equity.
Credit Hours: 3
Prerequisites: Completion of 12 hours
New Course Catalog Information Effective 05-19-2025
Current Offerings
Summer 2025
- 001 - Lecture (Internet): Online , Deborah Seifert 3.00 hour(s)
Dates: 05/19/2025 - 06/13/2025
Location: Online
Instructor: Deborah Seifert
Class Notes: Asynchronous Online
Fall 2025
- 001 - Lecture (In Person): T Th 8:00 AM - 9:15 AM , Charles Thomas 3.00 hour(s) , Majors Only
- 002 - Lecture (In Person): M W 11:00 AM - 12:15 PM , Liesel Mitchell 3.00 hour(s) , Majors Only
- 003 - Lecture (In Person): M W 2:00 PM - 3:15 PM , Liesel Mitchell 3.00 hour(s) , Majors Only
- 004 - Lecture (In Person): T Th 9:35 AM - 10:50 AM , Charles Thomas 3.00 hour(s) , Majors Only
- 005 - Lecture (In Person): M W 11:00 AM - 12:15 PM , Paul Kelson 3.00 hour(s) , Majors Only
- 006 - Lecture (In Person): M W 11:00 AM - 12:15 PM , Harlan Fuller 3.00 hour(s) , Majors Only
- 007 - Lecture (In Person): M W 12:35 PM - 1:50 PM , Harlan Fuller 3.00 hour(s) , Majors Only
- 009 - Lecture (In Person): M W 8:00 AM - 9:15 AM , Paul Kelson 3.00 hour(s)
- 010 - Lecture (In Person): T Th 8:00 AM - 9:15 AM , Paul Kelson 3.00 hour(s)
- 011 - Lecture (Hybrid): Multiple Meetings, Fawna Ribbe - 3.00 hour(s)
- 012 - Lecture (In Person): T Th 2:00 PM - 3:15 PM , Charles Thomas 3.00 hour(s)
- 013 - Lecture (Online/Hybrid): TBD , Paul Shaffer 3.00 hour(s)
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Charles Thomas
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Liesel Mitchell
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Liesel Mitchell
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Charles Thomas
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 369 (SFHB 369)
Instructor: Paul Kelson
Course Specification: Majors Only
Textbook Special Instructions: https://www.cengage.com/unlimited/ - Purchase the 4-month subscription
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Harlan Fuller
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Harlan Fuller
Course Specification: Majors Only
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 369 (SFHB 369)
Instructor: Paul Kelson
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 369 (SFHB 369)
Instructor: Paul Kelson
Textbook Special Instructions: https://www.cengage.com/unlimited/ - Purchase the 4-month subscription
Meeting Times:
- 08/18/2025 - 12/06/2025 : W 6:00 PM - 7:15 PM - Online (ONLINE )
- 08/18/2025 - 12/06/2025 : M 6:00 PM - 7:15 PM - State Farm Hall of Busine 366 (SFHB 366)
Instructor: Fawna Ribbe
Textbook Special Instructions: https://www.cengage.com/unlimited/ - Purchase the 4-month subscription
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Charles Thomas
Dates: 08/18/2025 - 12/06/2025
Location: Online-Hybrid Class (ONHB NLINEHYBR)
Instructor: Paul Shaffer
Class Notes: In-person exams are required -- dates need to be determined.
Class Notes: This course is Online Hybrid, which means the course is1 -25% in-person.