ACC 2000 - Accounting and Financial Reporting: A User’s Perspective

(3) Credit Hours

This course provides an introduction to financial accounting within the context of the decision-making process used by internal and external users, their information processing styles, and the role of ethics and values in decision-making. The student will study accounting as the language of business, the four major financial statements, and the accounting cycle and its role in the development of accounting information. The course is appropriate for non-business majors seeking knowledge of today’s complex financial world. Fall and spring semesters. Credit will not apply toward a Business Administration: Accounting major. Differential course fee will be assessed.