Business | A 310 Management Decisions and Financial Reporting
A310 | 1491 | Staff

A 310 Management Decisions and Financial Reporting (3 cr.) P: A 201 and A 202.
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 A 311 and A 312 to satisfy accounting major
requirements. Credit not given for both A 310 and A 311 or A 312.