BGEN 509
Foundations of Accounting and Finance
The University of Montana · UGRD · Fall 2026
Catalog description
Restricted to graduate students in the College of Business. This course covers both accounting and finance. The accounting portion introduces key financial statements—income statements, balance sheets, and cash flow statements—along with accruals and revenue recognition principles, equipping students to assess an organization’s financial health. The finance portion builds on basic economics, covering financial markets, ratios, capital structure, and budgeting, helping students make informed decisions on investments and financial resource management. The course also explores financial assets, markets, and interest rates, providing a comprehensive foundation in accounting and finance.
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