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  []

2015 Spring

  • ACCT 202-504 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 304-501 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 304-552 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.

2015 Fall

  • ACCT 302-001 COST ACCOUNTING I
    Internal financial reporting practices for manufacturing concerns and an examination of cost control. Topics include manufacturing statements, job order costing, process costing and standard costing. Computer spreadsheet applications required. Prerequisite: Majors: C or better in ACCT 201, 202 and admission to the Professional Program; Non-majors: C or better in ACCT 201 and 202 and junior standing. Three hours per week.
  • ACCT 304-502 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 304-553 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.

Visit the GullNet Logon Page to logon and view the entire schedule of classes.






* * *