ACCTNG 5400 Financial and Managerial Accounting: 3 semester hours

This course provides an introduction to accounting, with emphasis on preparation of financial statements for external parties (financial accounting) and accumulation of cost information to aid internal planning and control (managerial accounting). Topics covered include measurement of assets and liabilities, revenues and expenses, the accounting cycle, financial statements, cost terminology, cost behavior, product costing, and relevant costs for decision making. This course provides the necessary background for ACCTNG 5401.

Graduate Study

...12 hours of Accounting electives beyond ACCTNG 5400 . ( ACCTNG 5400 does not count toward the...