Option Area(s):

Core Course

Course Description :

The two-course accounting sequence employs a user's perspective on the firm's database. First, the standard accounting model is developed into a working tool, as no prior study of accounting is assumed. Then illustrative business cases are discussed to show how external reports conform to financial contracts and public regulation. Public reports primarily directed to investors and creditors are analyzed to reconstruct the economic events and managerial decisions underlying generally accepted accounting standards.

Prerequisites :

For students in the management graduate programs or by consent of school.