ACC400 Accounting for Decision Making
Course Description
This course concentrates on effective decision making as it relates to financial activities in a business enterprise. Course topics will include financial assets, liabilities, equity, business operations, financial management, and financial statement analysis. Students will have the necessary analytical tools to enhance business operations.
Topics and Objectives
Assets and Internal Controls
- Compare and contrast current and noncurrent assets.
- Identify significant accounting estimates.
- Examine internal controls.
Liabilities and Equity
- Differentiate between current and noncurrent liabilities.
- Compare and contrast the various types of equity accounts.
Business Operations
- Evaluate profitability in the organization.
Financial Management
- Compare and contrast lease versus purchase options.
- Analyze the various components of the capital structure.
Financial Statement Analysis
- Apply various budgeting and forecasting techniques for decision making.
- Examine the impact of the financial statements to the organization.
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