A graduate-level introduction to the use of accounting information by decision makers. The focus of the course is on two subject areas: (1) financial reporting concepts/issues and the use of general-purpose financial statements by internal and external decision makers and (2) the development and use of special-purpose financial information intended to assist managers in planning and controlling an organization's activities. Generally accepted accounting principles and issues related to International Financial Reporting Standards are considered while studying the first subject area and ethical issues impacting accounting are considered throughout.

Introduction to the use of cost accounting information by managers within a business. This course includes development of manufacturing statements, cost theory, integration of materials, labor and overhead, job order and process costing, flexible budgeting and evaluating the performance of managers and divisions through variance analysis.

This course introduces ethical issues facing the workplace. Students will learn about common work-related ethical issues, and evaluate problems concerning professional conduct and moral conflict. Students will also learn what ethical behavior is, how to recognize ethical behavior, and how to model ethical behavior in the workplace. Individual, organizational and societal needs will be taken into consideration during the students’ decision-making process

This course gives an overview of economic concepts. Students examine economic problems in a rational manner by learning the fundamental processes of economic analysis and the skills of economic reasoning. This course includes selected knowledge and skills from the economic discipline presented in the form of concepts and applications that are most important to economic literacy for students.