Intro To Acctg I

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.

Financial Reporting I

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.

Intro To Acctg II

Continuation of ACCOUNTG 221. Managerial accounting focusing on accounting information used by managers to help planning and control activities in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.
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