2010-2011 University Catalog 
  
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2010-2011 University Catalog

ACCT 301 - Financial Accounting and Managerial Decision Making

Credits: 3
Examines financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions. International Financial Reporting Standards (IFRS) are introduced.

Prerequisites
Grade of C or higher in ACCT 203 or equivalent, sophomore standing.

Notes
Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0
When Offered: Fall, Spring, Summer.