A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash flow analysis. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: 211.

Interpretation and use of accounting data for planning, controlling and decision making by accountants. Topics include job order, process and activities-based costing, routine and non-routine decisions, policy decisions, long-range planning, standard cost systems, and quality improvement concepts. Prerequisite: 211.

A study of financial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include financial accounting terminology, recording of business financial transactions, and the accounting cycle and record-keeping requirements.

Interpretation and use of accounting data for planning and control by management personnel. Topics include the terminology of managerial accounting, strategic cost management, budgeting, variance analysis, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman and sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.