Accounting for Decision Makers


Empire State University

  • Semester
    Summer 2023
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This course covers the fundamentals of financial and managerial accounting from the perspective of users of accounting data. It emphasizes the relevance of accounting information in all areas of business and aims at forming students’ skills in preparing, interpreting, analyzing, presenting and using financial and managerial data.  Topics include the accounting process; analysis of financial statements and its components such as assets, liabilities and owner’s equity; cost analysis, planning, control; and capital budgeting decisions. These components are connected to practical implications of the business decision-making process.  This course is appropriate for those pursuing a non-accounting major/concentration degree in the area of Business, Management and Economics as well as for students studying in other areas who need to understand the accounting process.  It does not meet the prerequisites for further accounting study. Students cannot count the credit for Accounting for Decision Makers in their degree plan if they also take Introductory Accounting I "FInancial" and/or Introductory Accounting 2 "Managerial", since the course contents are similar, yet in less technical depth. The course satisfies quantitative aspects of business. This course was previously BME-211956 Accounting for Decision Makers.
Course Area: Accounting
Level: Lower Level Undergraduate
Dates: 05-15-2023 - 08-25-2023
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Local Course ID: 23SU_ESC_ACCT1005_01
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