Clarkie Catalog

ACCT4100

FOUNDATIONS OF ACCOUNTING

Also listed under 4 other titles
  • FOUND/ACCT (NON TRADITIONAL)
  • FOUND OF ACCOUNTING - HYBRID
  • FOUNDATIONS ACCT (HYBRID)
  • FOUNDATIONS OF ACCT- ON LINE
Department
Accounting
Terms offered
61
Data refreshed
Sep 29, 2026

Description

Managers use accounting data to measure and evaluate organ- izational performance and to make decisions. This course introduces accounting as "the language of business" by identifying and discussing principles and concepts. Topics include recording process, financial reporting, and the application of accounting information in managerial decision processes. Students are provided opportunities to enhance their analytic skills through practice in compilation, reformulation, and analysis of basic financial data. Section information text: Managers use accounting information to measure and evaluate organizational performance and to make decisions. This first graduate course introduces accounting, the language of business, by focusing on conceptual framework of accounting. Topics include the accounting model, processing of accounting information, preparation, use, and analysis of financial statements, and decision-making using accounting information. The course assumes no prior accounting knowledge.

Syllabi

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Offering history & forecast 2010–2020

1995
2020
Sections offered by academic year and season, with estimated offering chances for future years above the divider
YearFallSpringSummerIntersession
2030 2030 Fall: 13% chance, medium confidence. Offered in 2 of 9 fall terms since 2018. 2030 Spring: 17% chance, medium confidence. Offered in 3 of 9 spring terms since 2018. 2030 Summer: 7% chance, medium confidence. Offered in 0 of 9 summer terms since 2018. 2030 Intersession: 8% chance, medium confidence. Offered in 0 of 6 intersession terms since 2020.
2029 2029 Fall: 15% chance, medium confidence. Offered in 3 of 10 fall terms since 2017. 2029 Spring: 19% chance, medium confidence. Offered in 4 of 10 spring terms since 2017. 2029 Summer: 6% chance, medium confidence. Offered in 0 of 10 summer terms since 2017. 2029 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2028 2028 Fall: 17% chance, medium confidence. Offered in 4 of 11 fall terms since 2016. 2028 Spring: 19% chance, medium confidence. Offered in 4 of 11 spring terms since 2016. 2028 Summer: 5% chance, medium confidence. Offered in 0 of 11 summer terms since 2016. 2028 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2027 2027 Fall: 18% chance, medium confidence. Offered in 5 of 12 fall terms since 2015. 2027 Spring: 21% chance, medium confidence. Offered in 5 of 12 spring terms since 2015. Department course count rising about 3% per year. Department faculty is about 15% below its recent average. 2027 Summer: 5% chance, high confidence. Offered in 0 of 12 summer terms since 2015. 2027 Intersession: 6% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2020 Not offered 1 section Not offered Not offered
2019 1 section 2 sections Not offered No data for this term
2018 1 section 1 section Not offered No data for this term
2017 1 section 1 section Not offered Not offered
2016 1 section Not offered Not offered No data for this term
2015 3 sections 1 section Not offered No data for this term
2014 2 sections 1 section Not offered No data for this term
2013 2 sections 2 sections Not offered No data for this term
2012 3 sections 2 sections 1 section No data for this term
2011 2 sections 2 sections Not offered No data for this term
2010 2 sections 3 sections Not offered No data for this term
Forecast Under 15% 15–39% 40–69% 70–89% 90%+ Not enough history
Fall Spring Summer Intersession Darker means more sections Not offered No data for term

Future estimates combine recent offering frequency with detected multi-year cycles. Hover a cell for confidence and evidence; low-confidence estimates are marked with ~.

Meeting times

Most recent first
  • Mon, 6:00 PM–9:00 PM 2014-22002-3
  • Wed, 8:50 AM–11:50 AM Carlson Hall CH120 2014-1
  • Tue, 6:00 PM–9:00 PM Carlson Hall CH120 20142012-22011-22011-22010-22010-2 +11 more Also offered in Fall 2009, Spring 2009, Fall 2008, Spring 2008, Spring 2006, Spring 2005, Fall 2004, Spring 2003, Fall 2002, Fall 1998, Fall 1995
  • Tue, Thu, 6:00 PM–9:00 PM Graduate Management Center 20122003200019981995
  • Thu, 1:00 PM–4:00 PM Carlson Hall CH231 2012-12010-12009-1
  • Wed, 9:00 AM–12:00 PM Carlson Hall CH231 2011-12006-12003-12000-11997-11996-3
  • Wed, 1:00 PM–4:00 PM Carlson Hall CH231 2011-12010-12009-1
  • Asynchronous or TBA, 6:00 PM–9:00 PM 2010-32001-3
2019–20 2 entries
Credit-bearing sections of ACCT4100, 2019–20
TermProfessorTypeCreditsEnrollmentCRN
Spring 2020Zhihong WangOnline1 33 of 30 enrolled35616
Fall 2019Zhihong WangOnline1 29 of 25 enrolled24112
2018–19 3 entries
Credit-bearing sections of ACCT4100, 2018–19
TermProfessorTypeCreditsEnrollmentCRN
Spring 2019Zhihong WangLecture1 29 of 30 enrolled35616
Spring 2019Zhihong WangOnline1 30 of 40 enrolled37435
Fall 2018Zhihong WangOnline1 28 of 25 enrolled24112
2017–18 2 entries
Credit-bearing sections of ACCT4100, 2017–18
TermProfessorTypeCreditsEnrollmentCRN
Spring 2018Zhihong WangOnline1 24 of 25 enrolled35616
Fall 2017Zhihong WangLecture1 34 of 40 enrolled24112
2016–17 2 entries
Credit-bearing sections of ACCT4100, 2016–17
TermProfessorTypeCreditsEnrollmentCRN
Spring 2017Zhihong WangOnline1 28 of 25 enrolled35616
Fall 2016Zhihong WangLecture1 30 of 40 enrolled24112
2015–16 3 entries
Credit-bearing sections of ACCT4100, 2015–16
TermProfessorTypeCreditsEnrollmentCRN
Fall 2015Zhihong WangLecture1 30 of 40 enrolled24091
Fall 2015Zhihong WangLecture1 20 of 40 enrolled24112
Fall 2015Mary Ellen MorrisOnline1 33 of 33 enrolled24803
2014–15 3 entries
Credit-bearing sections of ACCT4100, 2014–15
TermProfessorTypeCreditsEnrollmentCRN
Spring 2015Zhihong WangLecture1 37 of 40 enrolled34038
Fall 2014Zhihong WangLecture1 42 of 40 enrolled24091
Fall 2014Zhihong WangLecture1 41 of 40 enrolled24112
2013–14 3 entries
Credit-bearing sections of ACCT4100, 2013–14
TermProfessorTypeCreditsEnrollmentCRN
Spring 2014Zhihong WangLecture1 43 of 40 enrolled32999
Fall 2013Dileep G. DhavaleLecture1 39 of 40 enrolled23322
Fall 2013Zhihong WangLecture1 17 of 40 enrolled23362
2012–13 5 entries
Credit-bearing sections of ACCT4100, 2012–13
TermProfessorTypeCreditsEnrollmentCRN
Spring 2013Zhihong WangLecture1 23 of 35 enrolled32321
Spring 2013Dileep G. DhavaleLecture1 24 of 35 enrolled32419
Fall 2012Dileep G. DhavaleLecture1 36 of 40 enrolled22606
Fall 2012John W. HedlyLecture1 27 of 30 enrolled22468
Fall 2012Dileep G. DhavaleLecture1 33 of 40 enrolled22643
2011–12 5 entries
Credit-bearing sections of ACCT4100, 2011–12
TermProfessorTypeCreditsEnrollmentCRN
Summer 2012Alicia AmaralLecture1 13 of 40 enrolled10210
Spring 2012Dileep G. DhavaleLecture1 11 of 0 enrolled31495
Spring 2012Dileep G. DhavaleLecture1 23 of 40 enrolled31428
Fall 2011Dileep G. DhavaleLecture1 39 of 40 enrolled21682
Fall 2011Dileep G. DhavaleLecture1 38 of 40 enrolled21787
2010–11 4 entries
Credit-bearing sections of ACCT4100, 2010–11
TermProfessorTypeCreditsEnrollmentCRN
Spring 2011Dileep G. DhavaleLecture1 5 of 0 enrolled40434
Spring 2011Dileep G. DhavaleLecture1 14 of 40 enrolled40378
Fall 2010Dileep G. DhavaleLecture1 39 of 40 enrolled28463
Fall 2010Dileep G. DhavaleLecture1 26 of 40 enrolled28510
2009–10 6 entries
Credit-bearing sections of ACCT4100, 2009–10
TermProfessorTypeCreditsEnrollmentCRN
Spring 2010Dileep G. DhavaleLecture1 7 of 0 enrolled37891
Spring 2010Dileep G. DhavaleLecture1 20 of 40 enrolled37765
Spring 2010Michael F. RuffLecture1 25 of 30 enrolled37957
Fall 2009Dileep G. DhavaleLecture1 37 of 40 enrolled26598
Fall 2009Inshik SeolLecture1 16 of 18 enrolled26745
Fall 2009Dileep G. DhavaleLecture1 19 of 40 enrolled26604
2008–09 4 entries
Credit-bearing sections of ACCT4100, 2008–09
TermProfessorTypeCreditsEnrollmentCRN
Spring 2009Dileep G. DhavaleLecture1 7 of 0 enrolled36942
Spring 2009Dileep G. DhavaleLecture1 26 of 40 enrolled36905
Fall 2008Dileep G. DhavaleLecture1 37 of 40 enrolled25827
Fall 2008Dileep G. DhavaleLecture1 34 of 40 enrolled25840
2007–08 4 entries
Credit-bearing sections of ACCT4100, 2007–08
TermProfessorTypeCreditsEnrollmentCRN
Spring 2008Michael F. RuffLecture1 16 of 40 enrolled36275
Spring 2008Michael F. RuffLecture1 5 of 40 enrolled36352
Fall 2007Michael F. RuffLecture1 40 of 40 enrolled23667
Fall 2007Michael F. RuffLecture1 33 of 40 enrolled23694
2006–07 5 entries
Credit-bearing sections of ACCT4100, 2006–07
TermProfessorTypeCreditsEnrollmentCRN
Summer 2007Jamshed MistryLecture1 23 of 30 enrolled12323
Spring 2007Dileep G. DhavaleLecture1 24 of 40 enrolled34645
Spring 2007Dileep G. DhavaleLecture1 4 of 40 enrolled34756
Fall 2006Dileep G. DhavaleLecture1 20 of 40 enrolled23667
Fall 2006Dileep G. DhavaleLecture1 36 of 40 enrolled23694
2005–06 5 entries
Credit-bearing sections of ACCT4100, 2005–06
TermProfessorTypeCreditsEnrollmentCRN
Spring 2006Jennifer WilliamsLecture1 17 of 40 enrolled34974
Spring 2006Dileep G. DhavaleLecture1 11 of 40 enrolled34756
Spring 2006Dileep G. DhavaleLecture1 20 of 40 enrolled34645
Fall 2005Dileep G. DhavaleLecture1 39 of 40 enrolled23667
Fall 2005Dileep G. DhavaleLecture1 14 of 40 enrolled23694
2004–05 5 entries
Credit-bearing sections of ACCT4100, 2004–05
TermProfessorTypeCreditsEnrollmentCRN
Spring 2005Dileep G. DhavaleLecture1 14 of 40 enrolled32787
Spring 2005Dileep G. DhavaleLecture1 12 of 40 enrolled32778
Fall 2004Dileep G. DhavaleLecture1 26 of 40 enrolled22647
Fall 2004Inshik SeolLecture1 21 of 30 enrolled22712
Fall 2004Dileep G. DhavaleLecture1 26 of 40 enrolled22654
2003–04 5 entries
Credit-bearing sections of ACCT4100, 2003–04
TermProfessorTypeCreditsEnrollmentCRN
Summer 2004Inshik SeolLecture1 5 of 40 enrolled11006
Spring 2004Dileep G. DhavaleLecture1 12 of 40 enrolled31838
Spring 2004Dileep G. DhavaleLecture1 19 of 40 enrolled31801
Fall 2003Dileep G. DhavaleLecture1 39 of 40 enrolled21745
Fall 2003Dileep G. DhavaleLecture1 11 of 40 enrolled21749
2002–03 6 entries
Credit-bearing sections of ACCT4100, 2002–03
TermProfessorTypeCreditsEnrollmentCRN
Summer 2003Dileep G. DhavaleLecture1 12 of 40 enrolled10484
Spring 2003Jane A. KapralLecture1 7 of 40 enrolled37824
Spring 2003Jane A. KapralLecture1 18 of 40 enrolled37782
Fall 2002Jane A. KapralLecture1 30 of 40 enrolled26844
Fall 2002Jennifer WilliamsLecture1 19 of 40 enrolled26854
Fall 2002Jennifer WilliamsLecture1 6 of 40 enrolled26939
2001–02 6 entries
Credit-bearing sections of ACCT4100, 2001–02
TermProfessorTypeCreditsEnrollmentCRN
Summer 2002Dileep G. DhavaleLecture1 7 of 40 enrolled10009
Spring 2002Dileep G. DhavaleLecture1 17 of 40 enrolled36470
Spring 2002Dileep G. DhavaleLecture1 14 of 40 enrolled36535
Fall 2001Dileep G. DhavaleLecture1 38 of 40 enrolled25709
Fall 2001Janie BougesLecture1 16 of 40 enrolled26193
Fall 2001Dileep G. DhavaleLecture1 13 of 40 enrolled25732
2000–01 5 entries
Credit-bearing sections of ACCT4100, 2000–01
TermProfessorTypeCreditsEnrollmentCRN
Summer 2001Dileep G. DhavaleLecture1 10 of 40 enrolled10008
Spring 2001Janie BougesLecture1 25 of 40 enrolled35630
Spring 2001Dileep G. DhavaleLecture1 10 of 40 enrolled35533
Fall 2000Dileep G. DhavaleLecture1 43 of 40 enrolled24947
Fall 2000Dileep G. DhavaleLecture1 16 of 40 enrolled24977
1999–00 4 entries
Credit-bearing sections of ACCT4100, 1999–00
TermProfessorTypeCreditsEnrollmentCRN
Summer 2000Dileep G. DhavaleLecture1 4 of 40 enrolled10021
Spring 2000Dileep G. DhavaleLecture1 37 of 40 enrolled34636
Fall 1999Dileep G. DhavaleLecture1 10 of 40 enrolled24213
Fall 1999Dileep G. DhavaleLecture1 40 of 40 enrolled24194
1998–99 4 entries
Credit-bearing sections of ACCT4100, 1998–99
TermProfessorTypeCreditsEnrollmentCRN
Summer 1999Dileep G. DhavaleLecture1 13 of 40 enrolled10008
Spring 1999Dileep G. DhavaleLecture1 27 of 40 enrolled33915
Fall 1998Dileep G. DhavaleLecture1 37 of 40 enrolled23338
Fall 1998Dileep G. DhavaleLecture1 10 of 40 enrolled23357
1997–98 4 entries
Credit-bearing sections of ACCT4100, 1997–98
TermProfessorTypeCreditsEnrollmentCRN
Summer 1998Dileep G. DhavaleLecture1 13 of 40 enrolled10012
Spring 1998Dileep G. DhavaleLecture1 16 of 40 enrolled30854
Fall 1997Dileep G. DhavaleLecture1 34 of 40 enrolled20664
Fall 1997Dileep G. DhavaleLecture1 30 of 40 enrolled20667
1996–97 5 entries
Credit-bearing sections of ACCT4100, 1996–97
TermProfessorTypeCreditsEnrollmentCRN
Summer 1997Dileep G. DhavaleLecture1 9 of 40 enrolled10141
Spring 1997Dileep G. DhavaleLecture1 22 of 40 enrolled30854
Fall 1996Dileep G. DhavaleLecture1 25 of 40 enrolled20664
Fall 1996Dileep G. DhavaleLecture1 17 of 40 enrolled20667
Fall 1996Dileep G. DhavaleLecture1 35 of 40 enrolled20696
1995–96 5 entries
Credit-bearing sections of ACCT4100, 1995–96
TermProfessorTypeCreditsEnrollmentCRN
Summer 1996Jane A. KapralLecture1 16 of 40 enrolled10157
Spring 1996Dileep G. DhavaleLecture1 23 of 40 enrolled30854
Fall 1995Dileep G. DhavaleLecture1 22 of 40 enrolled20664
Fall 1995Dileep G. DhavaleLecture1 29 of 40 enrolled20667
Fall 1995Dileep G. DhavaleLecture1 20 of 40 enrolled20696
1994–95 1 entry
Credit-bearing sections of ACCT4100, 1994–95
TermProfessorTypeCreditsEnrollmentCRN
Summer 1995Jane A. KapralLecture1 11 of 40 enrolled10005