2013 Fall

• ACCT 201-003 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 420-001 ACCOUNTING INFO SYSTEMS
  Examination of the role of accounting information in the organization. Major topics include users of accounting information, goals and objectives, review of accounting systems, the human component, hardware, software, data, operating controls and management controls. Major Prerequisites: C or better in ACCT 304 and admission to Professional Program. Non-Majors Prerequisites: C or better in ACCT 304 and junior standing. Three hours per week.

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

Article(s)

Boyer-Wright, K., Summers, G.F., & Kottemann, J.E. 
(2010). 
XBRL: Is It Time? 
Issues in Informing Science & Technology, 
7, 
509-518. 
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Summers, G.F., & Noland, T.R. 
(2010). 
The Interest Rate Effects of Certification Awards & Underwriter Types in the School District Bond Market. 
Academy of Accounting & Financial Studies Journal (AAFSJ), 
14(1), 
63-81. 
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Summers, G.F. & Noland, T.R. 
(2008). 
An Introduction to the U.S. Municipal Bond Market. 
International Journal on Government Financial Management, 
8(2), 
145-161. 
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Presentations

Summers, G.F. (2010). XBRL: Is It Time? Presented at the 2010 Informing Science & Information Technology Education Joint Conference. 
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Summers, G.F. (2008). The Interest Rate Effects of Certification Awards & Underwriter Types in the Municipal Bond Market. Presented at the Allied Academies International Internet Conference. 
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Other

Summers, G.F. (2006). A Primer on the Municipal Bond Market. Internet Division of the Allied Academies International.. 
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Please send any updates to smfridie@salisbury.edu.