GSM5105

This course is structured in three parts. Part one follows an accountant as they record the events that impact the firm in a journal using the accounting equation, tabulate the entries in a ledger, and format them in a standard way for reporting as financial statements. The second part introduces students to working directly with the financial reports that companies submit to the Securities and Exchange Commission, and that non-profit corporations submit to the Internal Revenue Service. The third part of the course acknowledges that, when the most important consideration is making good decisions, the accounting rules that we learned in parts one and two of the class can be relaxed. Once we understand the various categories and behaviors of costs we can use that knowledge to make better pricing, investing, and budgeting decisions.

Atkinson Graduate School of Management

All Years

Fall Semester