ACCOUNTING FOUNDATIONS

Catalog description

This course introduces students to the principles of financial and managerial accounting. Financial topics include the basic accounting cycle and financial statements, with specific discussions of receivables, inventories, plant assets, time value of money, current and long-term liabilities, and stockholders’ equity. Financial statement analysis is integrated throughout the discussion. Managerial topics include cost behavior, cost-volume-profit analysis, differential analysis, pricing, and budgeting. PREREQ: MUST BE ADMITTED TO A COBE GRADUATE DEGREE OR CERTIFICATE PROGRAM