ACCY 201

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Credit: 3 hours.

Develops a foundation for understanding and analyzing how accounting information is generated and interpreted by both external and internal decision makers. Students will begin by identifying the information conveyed in each of the basic financial statements and understand the way that this information is used by different external decision makers. Students will then focus on information used by management, with an emphasis on analysis to facilitate and guide management decision making, planning and control.

Credit is not given for both ACCY 201 and ACCY 200. Prerequisite: Prior to enrollment in ACCY 201, students must: 1) have completed either ECON 102 or ECON 103; AND 2) have completed or be concurrently enrolled in the remaining ECON 102 or ECON 103 course.

Students must register for one lecture and one discussion.

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