ACC 145 - Introduction to Financial and Managerial Accounting

An introductory course to principles of accounting from the perspectives of both external and internal stakeholders. The first part of the course provides an overview of financial accounting and external reporting, including the generally accepted accounting principles, as well as the structure of the income statement, balance sheet, and statement of cash flows. The second part of the course transitions to managerial accounting concepts and explores the use of accounting information for internal decisions.

(Cr: 3)