Directories
Holloway Hall

Directories

Operator: 410-543-6000

Emerson, David

Faculty, Accounting and Legal Studies
Perdue Hall (PH) 230
410-548-5399 or ext 85399
djemersonsalisburyedu


Education:
2013, Ph.D., Accounting, Virginia Commonwealth University
2008, M.B.A., Accounting, Rochester Institute of Technology
2006, B.S., Psychology/Business, Excelsior College


Courses  []

2014 Spring

  • ACCT 202-004 INTRO TO MANAGERIAL ACCT
    Provides students with an understanding of how accounting information is used in the operation of a business. Topics include inventory costing systems (job order costing and process costing), cost-volume-profit analysis, budgeting, preflormance evaluation, pricing and cost allocation, etc. Prerequisite: C or better in ACCT 201. Three hours per week.
  • ACCT 304-001 INTERMEDIATE ACCOUNTING I
    Detailed analysis of current and noncurrent assets and the related revenue and expense accounts. Emphasis on recent APB and FASB pronouncements. Major Prerequisites: C or better in ACCT 201, 202 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing. Three hours per week.
  • ACCT 304-152 INTERMEDIATE ACCOUNTING I
    Detailed analysis of current and noncurrent assets and the related revenue and expense accounts. Emphasis on recent APB and FASB pronouncements. Major Prerequisites: C or better in ACCT 201, 202 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing. Three hours per week.

2014 Fall

  • ACCT 201-008 INTRO TO FINANCIAL ACCT
    Provides students with a general overview of financial accounting including the underlying accountin priciples and concepts, financial statement preparation, financial statement analysis cash flow, etc. Prerequisite: Twenty four college credit hours taken at or accepted by SU. Three hours per week.
  • ACCT 304-001 INTERMEDIATE ACCOUNTING I
    Detailed analysis of current and noncurrent assets and the related revenue and expense accounts. Emphasis on recent APB and FASB pronouncements. Major Prerequisites: C or better in ACCT 201, 202 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing. Three hours per week.
  • ACCT 304-152 INTERMEDIATE ACCOUNTING I
    Detailed analysis of current and noncurrent assets and the related revenue and expense accounts. Emphasis on recent APB and FASB pronouncements. Major Prerequisites: C or better in ACCT 201, 202 and admission to Professional Program. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing. Three hours per week.

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