Accounting for Decision Making

Catalog description

This course covers basic accounting theory and practice with special emphasis on the concepts of underlying income determination, preparation of the statement of financial position and managerial uses of accounting information. Topics include transaction analysis, revenue and expense recognition, accounting for merchandising, manufacturing and cost operations, capital budgeting and analysis of management’s use of accounting data in management planning and control. Consideration of international accounting issues are integrated throughout the course. NOT OPEN TO STUDENTS WHO HAVE TAKEN MBA 624.