ACCT 502
Foundations of Accounting
California State University San Marcos · UGRD · Fall 2026
Catalog description
Includes financial and managerial accounting modules. Financial accounting module introduces how firms use financial statements to communicate financial conditions and results of operations to their stakeholders. Managerial accounting module addresses how accountants produce managerial accounting information for internal decision-making. Also includes environment of financial reporting, measurement framework and mechanics of financial accounting, analysis of financial statements, earnings management practices, environment of managerial accounting, cost-volume-profit analysis, and use of cost information in management decision making.
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