Three semester hours. Coverage begins with partnerships and corporations and the accounting issues related to these entities. Attention is then given to the fundamentals of managerial accounting principles and systems, with an emphasis on recording, reporting, analysis and decision-making. Offered spring term each year. Three semester hours.
Detailed attention is provided to recording, reporting, and disclosure of financial information.
Emphasis is primarily given to statements of income and retained earnings and the asset accounts of the balance sheet. Offered fall term each year. Three semester hours. Emphasis is given to liabilities and stockholders equity accounts of the balance sheet and the statement of cash flows. Offered spring term each year.