Coverage of the environment in which accounting information systems exist, internal controls, auditing in a computer environment and selected advanced spreadsheet concepts. Independent Study Variable cr. UG 301 Analysis of Financial Statements 3 cr. Prereq., junior standing, Acct 201. Analysis of balance sheets, income and cash flow statements and statements of owners' equity in terms of structure, strategy and performance of the company being analyzed.
Emphasis is on the use rather than preparation of financial statements.
Prereq., junior standing, Acct 202 or consent of instr. The fundamentals of valuation as applied to the balance sheet, income determination as applied to the income statement and cash inflows and outflows as applied to the cash flow statement. Prereq., junior standing, Acct 311 or consent of instr. Continuation of Acct 311. 321 Cost Accounting 3 cr.