Accounting has been described as a language of business. The emphasis of this course is on the role and impact of information on business, and introduces students to the accounting process of measuring, controlling and attesting information for this purpose
Students will be introduced to strategy and the business environment, an understanding of the role of contracts, the role of information in decision-making and the role of accounting in providing information for negotiation, execution, and monitoring of contracts. Students will learn how to analyze transactions and account for them. Students will also be introduced to both financial and non-financial performance measures relied on by internal and external users for decision making. Students will also be aware of ethical issues in decision-making
By the end of the course, students should be able to prepare a simple set of financial statements, and appreciate how accounting plays a role in measuring, disclosing and attesting to information that facilitates the control of an organization’s processes and improves the economic decisions made by organizational agents and stakeholders.
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