Business | BUS A 310 Management Decisions and Financial Reporting
A310 | ALL | Staff


BUS A 310 Management Decisions and Financial Reporting (3 cr.) P: (A201 or A205)
and (A202 or A207) each course with a grade of C or better. Provides students with
a thorough understanding of the theoretical foundations underlying financial reporting,
the rules used by accountants to measure the effects of business decisions and to
report the effects to external parties, the use of judgment in financial reporting,
and the transformation of cash flow decisions into accrual-based and cash-based
financial statements. Students are expected to develop technical, analytical, and
interpretive skills related to economic transactions and accrual-based financial
statements. Accounting students should take A311 and A312 to satisfy accounting
major requirements. Credit not given for both A310 and (A311 or A312).