May 01, 2024  
2019-2020 Graduate Catalog 
    
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2019-2020 Graduate Catalog [ARCHIVED CATALOG]

GACC 5050 - Foundations of Accounting

Credits: 4
The objective of this course is to provide a strong foundation in the princples of both financial and managerial accounting and their impact on business decisions of managers and other users of financial information. The first portion of the course focuses on financial accounting concepts, the accounting cycle, and the preparation, analysis, and interpretation of the primary financial statements (balance sheet, income statement, and statement of cash flows). The second portion of the course will focus on fundamental managerial accounting concepts, including: cost allocation, cost-volume-profit analysis, operational budgeting, and financial planning.