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
Current Offerings
Spring 2025
- 001 - Lecture (In Person): T Th 8:00 AM - 9:15 AM , Paul Kelson 3.00 hour(s)
- 002 - Lecture (In Person): M W 9:35 AM - 10:50 AM , Liesel Mitchell 3.00 hour(s)
- 003 - Lecture (In Person): T Th 9:35 AM - 10:50 AM , Charles Thomas 3.00 hour(s)
- 004 - Lecture (In Person): M W 11:00 AM - 12:15 PM , Liesel Mitchell 3.00 hour(s) , Majors Only
- 005 - Lecture (In Person): T Th 11:00 AM - 12:15 PM , Charles Thomas 3.00 hour(s)
- 006 - Lecture (In Person): M W 8:00 AM - 9:15 AM , Paul Kelson 3.00 hour(s)
- 007 - Lecture (In Person): M W 12:35 PM - 1:50 PM , Paul Kelson 3.00 hour(s)
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 370 (SFHB 370)
Instructor: Paul Kelson
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Liesel Mitchell
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 366 (SFHB 366)
Instructor: Charles Thomas
Textbooks have not been finalized for section.
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Liesel Mitchell
Course Specification: Majors Only
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Charles Thomas
Textbooks have not been finalized for section.
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 368 (SFHB 368)
Instructor: Paul Kelson
Dates: 01/13/2025 - 05/03/2025
Location: State Farm Hall of Busine 356 (SFHB 356)
Instructor: Paul Kelson
Textbooks have not been finalized for section.
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)
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Charles Thomas
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Liesel Mitchell
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Liesel Mitchell
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 357 (SFHB 357)
Instructor: Charles Thomas
Course Specification: Majors Only
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
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Harlan Fuller
Course Specification: Majors Only
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Harlan Fuller
Course Specification: Majors Only
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
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 135 (SFHB 135)
Instructor: Paul Kelson
Textbooks have not been finalized for section.
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
Textbooks have not been finalized for section.
Dates: 08/18/2025 - 12/06/2025
Location: State Farm Hall of Busine 139 (SFHB 139)
Instructor: Charles Thomas
Textbooks have not been finalized for section.