How financial information is developed and utilized. Methodology of accounting and the application of accounting principles in the preparation of financial statements. 3.000 Credit Hours 0.000 Lecture hours 0.000 Lab hours 0.000 Other hours Levels: Undergraduate, Post Baccalaureate Schedule Types: Independent Study, Lecture College of Business Admin College College of Business Admin Department

A study of accounting concepts and principles that govern the recording, processing, and reporting of accounting information. The significance of the financial statements and the analysis of accounting information for investors, creditors, and other external users in the decision making process is emphasized.