All courses carry three credit hours. Courses designated as new courses are those being offered for the first time in 1995-96. Their continued offering is subject to faculty review at the conclusion of the 1995-96 academic year. ACCT 203 Financial Accounting Concepts, techniques, and conventions for measuring and communicating the results of operations and financial position of a business enterprise are introduced in this BSM prerequisite.
Emphasis is placed on the development and the use of financial information reported to the public.
The role of accounting information in management decision making for profit-seeking organizations is emphasized. The importance of information to decision relevance is developed through study of traditional cost accounting, managerial economics, operations research, and the behavioral sciences. Required Course ISDS 375 Business Computing Coverage of the use of computers in transforming data to information including the use of spreadsheet, word processing and database management software. This conceptually-oriented course introduces intensive examination of financial reporting issues and financial statement categories. Recommended for accounting and finance majors and others who desire advanced exposure to financial reporting issues.