EMBA 512 - Financial and Managerial Accounting

(3 credits)

Financial accounting is focused on interpreting external financial reports and disclosures. The concept of accrual accounting will be addressed, and the current standard setting process will be discussed. Managerial accounting topics include internal financial reporting needs, budgeting, overhead allocation methods, product costing/pricing, responsibility accounting, control and decision making, especially as it relates to capital asset acquisitions.

Prerequisite(s): Student must be admitted to the Executive MBA program.