Prerequisites/Corequisites:
Credit Hours: Min: 3; Max:
Description: An integrated approach to the use of accounting information to support external and internal users' decision-making activities. Topics include financial statement format and content; the effects of operating, financing, and investing activities on a firm's income, financial position, and cash flows; and the use of accounting information for planning, control, and evaluation purposes. The focus is on understanding the differences between the needs of external and internal decision makers and determining what accounting information is appropriate in particular decision contexts.