Donald Frailie
Ashland Community & Technical College
1400 College Drive
Ashland, KY 41101
Office Number: 353
606-326-2025
Classes Taught:
ACC 201 – Financial Accounting
This course presents generally accepted accounting principles used for the
measurement and reporting of financial information in the financial statements.
ACT 277 - Managerial Accounting Topics
This course is the study of the uses of accounting information in managerial planning.
ACT 281 - Individual Tax
This course is a practical study of individual tax return preparation with underlying
rules and regulations.
ACT 286 – Financial Accounting Topics
This course is designed to provide an introduction to Financial Accounting from
the user’s perspective. Its primary purposes are to promote your understanding
of Financial Accounting information for decision-making purposes, and to focus
on Financial Accounting’s role in communicating business results.
Prerequisites: Sophomore Standing. The following Financial Accounting topics
will be covered: Elements of Financial Statements, The Cash Recording Process,
Accounts Receivable, Accounts Payable, Inventories, Plant Assets and Owners’ Equity.
BA 120 – Personal Finance
This course provides information needed to make intelligent choices and take
effective action in the management of personal resources is provided. Topics include
financial planning, buying, borrowing, saving, budgeting, investing insurance, taxes,
and debtor – creditor relations.
BA 267 – Introduction to Business Law
This course introduces the students to the state and federal court systems, tort and
criminal law, law of contracts, constitutional law, estate, real estate, and related legal
topics of interest and concern to individuals residing in this area.
