This course is designed to provide students, with little or no background in accounting, an understanding of the basic accounting model that generates the principal financial statements and the concepts underlying those financial statements. In addition, students should develop the knowledge and competency to prepare, interpret, analyze, and evaluate financial statements. This is a foundation course for the MBA program. It cannot be counted as an MBA Elective. This course concerns the study of conceptual and technical issues involved in meeting the accounting information needs of managers.
Primary emphasis is on managerial decision making, planning, control, and performance evaluation.
This course is designed to provide the student with a knowledge of accounting theory relating to income determination, cash flows, asset measurement, asset classification, and the application of accounting theory to reporting problems of specific asset, liability, and ownership equity accounts. 5213 Current Topics in Accounting. 5313 Issues in Taxation. 5423 Current Issues in Auditing. Accounting for E-Commerce focuses on accounting applications on the Internet.