Seminar Either or both semesters. Credits and hours by arrangement. Prerequisites dependent upon seminar topics. Investigation and discussion of special topics in accounting. Financial Accounting and Reporting Semester by arrangement.
Accounting is an information system.
This course is designed to introduce students to accounting concepts essential to the preparation and interpretation of financial statements issued to management and to external users such as stockholders and creditors. While appropriate consideration is given to procedural aspects of accounting, more emphasis is placed on understanding the conceptual bases of generally accepted accounting principles and the effects of using alternative accounting methods on financial statements. Financial Accounting Three credits. Study of the financial accounting principles which determine financial statements and the uses of the financial statements. The course adopts a broad perspective to understanding major accounting concepts contained in the intermediate accounting curriculum.