MGMT-4200

Financial Accounting and Reporting I

An examination of the general theory and concepts of accounting and “generally accepted accounting principles” as applied to assets. Included is a study of the relationships between asset valuation and income determination, with an emphasis on alternative capital maintenance concepts, asset valuation, and revenue recognition bases, and price level and current value accounting. Prerequisite: MGMT-2300 or equivalent. Fall term annually.

4 credit hours