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Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.

Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Examines representing, capturing, and reporting of information about events relevant to the operations of a business organization. The course also uses various data analytics approaches to analyze the efficiency, effectiveness, and control of business processes. Controls over business operations are examined from a number of different perspectives including COSO and CoBIT.

Managerial accounting for non-accountants. Focus is on the use of accounting information to improve planning and control activities in business enterprises. Topics include determining the costs of products and services, assessing product and project profitability, and budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.