May 20, 2024  
2023-2025 Graduate Catalog 
    
2023-2025 Graduate Catalog
Add to Plan of Study (opens a new window)

ACCT 504 - Introduction to Accounting


3 Credit(s)
This course introduces financial and managerial accounting as the information systems of business. It will teach a student to: 1) understand accrual accounting; 2) have an appreciation of Generally Accepted Accounting Principles (GAAP); 3) comprehend the difference between the goals of GAAP and the goals of the principles set forth by the International Accounting Standards Committee; 4) develop, interpret, and analyze balance sheets, income statements, and statements of cash flow; and 5) understand production costs, overhead allocations, profitability measures, and the limitations of historical costs.

Prerequisite(s): Graduate standing.

Note: This course is offered at the University of Baltimore campus.



Add to Plan of Study (opens a new window)