ACCT 520 - FOUNDATIONS OF ACCOUNTING

3credit hour(s)

Description Foundations of Accounting is an introduction to accounting as the means of recording, summarizing, and communicating events of the business enterprise. Basic accounting fundamentals and concepts that underlie the preparation, analysis, and interpretation of financial statements will be explored. The use of accounting information by business management in planning and controlling operations will also be emphasized. Exposure will be given to such topics as budgeting, performance evaluation, and relevant decision-making, cost behavior, and cost accumulation techniques.

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