The utilization of accounting in management processes. Emphasis on cost accounting systems, budgeting, responsibility accounting, differential accounting, and capital budgeting. 1 Course 326. An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include financial accounting functions, basic theory, asset recognition, valuation and measurement.
Emphasis is placed on the development of problem solving ability in a complex environment.
1 Course 327. An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include liability recognition and measurement, stockholder's equity, dilutive securities and investments, issues related to income measurement, and preparation and analysis of financial statements. Continued emphasis on the development of problem solving ability in a complex environment. 1 Course 345.