V 361 Financial Management (3 cr.) P: SPEA-V 246 or BUS-A 201 (Bloomington only); BUS-A 200 or BUS-A 201 (Indianapolis only). This course introduces students to accounting, financial management techniques, and financial reporting. Topics include accounting such as debit/credit sheets and balance sheets, financial indicators, fund balances, fringe benefits and pensions, and payroll management.