Business | BUS A310 Management Decisions and Financial Reporting
A310 | ALL | --
BUS A310 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, analy
ical, 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.