A study of accounting principles relevant to payroll accounting liabilities, partnerships, corporations and investments. Also, techniques required in compiling and interpreting data to be used in decision making including funds flow, budgeting and cost analysis. The use of computers in accounting will be introduced. A survey of the topics in Acc. 251 and 252.
Coverage is directed toward the reporting of financial information to interested parties.
Accounting techniques required in compiling and interpreting selected data for decision making. Includes such areas as cash and working capital flows, profit planning, statement analysis, capital investment decisions, planning and controlling operations. A study of the theories and promulgated standards of accounting related to international operations, partnerships, estates and trusts, installment sales, consignments, SEC reporting, and interim financial reporting.