Course syllabus for ACCT 601SA Foundations of Accounting and Finance
Course description: The course covers the foundations of financial accounting and finance, including the accounting cycle, time value of money, types of financial statements (their format, content, and use), comparison of capital sources (debt versus equity); and managerial accounting concepts: cost-volume-profit analysis, performance measures, and budgeting. Intended for non-accountants, the course emphasizes using information to make financial and managerial decisions, and lesser emphasis on how accounting information is developed and processed.
Washington, Mary T., "ACCT 601 Foundations of Accounting and Finance" (2003). Accounting Syllabi. 406.