ACCTG 311 - Introduction to Accounting for Financial Performance

★ 3 (fi 6)(EITHER, 3-1.5S-0)

How to prepare and interpret financial statements that report to decision makers external to the enterprise, such as shareholders and creditors. Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Prerequisites: ECON 101 and 102.

ACCTG 322 - Introduction to Accounting for Management Decision Making

★ 3 (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 311, this course focuses on how to prepare and use accounting information for management decision making. Major topics include: the role of corporate goals, planning and control concepts, how costs behave and how to analyze and manage them, budgeting and performance measures. Prerequisite: ACCTG 311.

ACCTG 415 - Intermediate Financial Accounting II

★ 3 (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 414) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 301, and a minimum grade of C- in ACCTG 414.