Introduction to the standards, concepts and generally accepted accounting principles for external financial reports. Emphasis on accounting reports as a means for providing financial information.

 Introduction to the standards, concepts and generally accepted accounting principles for external financial reports. Emphasis on accounting reports as a means for providing financial information.

This course focuses on the internal uses of accounting methods in the control of an enterprise and in decisions making, with emphasis on the internal management reports.

Explores in greater depth the preparation, analysis and use of cost data for the purpose of planning and control of operations of an enterprise.

A study of the theory and practice of accounting concepts. Emphasis is placed on the proper accounting for assets using more complex methods of accounting. This course contains junior level discipline specific communication requirements.

 A capstone experience open to graduating seniors. Affords an opportunity to utilize knowledge and skills gained from previous course work in an independent project. Students should consult with the instructor in the term prior to registration to prepare a proposal for a research project and paper. Students should anticipate extensive research and writing.

Develops intellectual discipline of objectively examining financial statements to express an opinion of the validity and adequacy of such statements on the basis of generally accepted professional standards.

The theory and application of specialized topics. These topics include business combinations, consolidated financial reporting, segment and interim reporting, partnership accounting, foreign transactions and non-profit accounting.