BLEG 612

Legal and Accounting Issues for New Ventures

Rochester Institute of Technology · UGRD · Fall 2026

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An introduction to basic legal and accounting issues that managers and developers of new business ventures must understand at the outset. Topics include financial statements prepared using both the cash basis and GAAP, differences among basic legal forms of business organization and related income tax issues, budgeting and cash flow management, and product costing. The focus is on understanding the legal and accounting components of the business plan.

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Class #rochester_2-BLEG612Fall 2026UGRD3 credits
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