BUSINESS A650 / Accounting for Decision Makers

3 unit(s)

Prerequisite(s): Registration or completion of BUSINESS I601 BUSINESS I602 BUSINESS I603 BUSINESS I604 AND BUSINESS I605

Antirequisite(s): BUSINESS A600 AND BUSINESS A610

Many different types of economic decisions require accounting data. General-purpose financial statements inform outsiders about an organization’s economic status and performance while special-purpose accounting reports assist management in planning and controlling an organization’s activities. This course acquaints students with the framework and process used to construct and understand the general-purpose financial statements, and highlights the linkage and use of special-purpose accounting reports for planning, control, and performance evaluation.