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ACCT 5043 - Accounting Perspectives
This course is intended to examine and apply the basic assumptions, principles, concepts, and methods commonly used in the accounting profession. The course is intended more for the users of accounting information than for the originators of it. Debits and credits are virtually ignored. Thus, the student examines the "whys" of accounting to a much greater degree than the "hows". The course is split into two major components. The first half examines financial accounting topics, using the financial statements as a basis of study. The second half of the course examines managerial accounting topics, with the primary emphasis being the fulfillment of the needs of management. The course would be particularly beneficial to individuals in engineering technology, management, marketing, and vocational technology curriculums where the graduate will not actually be expected to do accounting, per se, but will be expected to effectively comprehend accounting reports and statements as well as communicate with accounting personnel.