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