MGMT-6190

Financial and Managerial Accounting

The nature and role of finance; the financial system; accounting for financial activities; valuation concepts and the balance sheet; revenue recognition, cost determinants, and the income statement; financial planning and budgeting; the cash budget, statement of sources and uses of funds, and pro forma statements; capital budgeting under certainty, project evaluation, and selection; profit planning and break-even analysis; fund accounting for governmental and nonprofit organizations. Fall term annually.

3 credit hours