ACCTG 211 - Introduction to Accounting for Financial Performance

3 units (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. Pre- or co-requisites: ECON 101 and 102. Students may not receive credit for both ACCTG 211 and ACCTG 311.

ACCTG 222 - Introduction to Accounting for Management Decision Making

3 units (fi 6)(EITHER, 3-0-0)

In contrast to the external orientation of ACCTG 211, 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 211 or 311. Students may not receive credit for both ACCTG 222 and ACCTG 322.

ACCTG 312 - Financial Reporting for Managers and Analysts

3 units (fi 6)(EITHER, 3-0-0)

Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 211, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 211 or 311. Corequisite: FIN 201 or 301. Not open to students with credit in ACCTG 314 or 414 or ACCTG 315 or 415. Students may not receive credit for both ACCTG 312 and ACCTG 412.

ACCTG 463 - Accounting for Natural Resources, Energy, and the Environment

3 units (fi 6)(EITHER, 3-0-0)

This course covers accounting rules and practice in the area of natural resources, energy and the environment. Some topics include mineral rights and exploration costs, emissions trading, environmental reporting and liabilities. While it does contain technical material, it is meant for both accounting and non-accounting students. Both International and U.S. generally accepted accounting principles (GAAP) will be explored. The focus will be on understanding how firms in this area report their natural resource assets and related liabilities. Prerequisite: ACCTG 311. ACCTG 412 or 414 are recommended.