Accounting and Finance

3 semester credits. The course covers the fundamentals of accounting theory and practice and is designed for the non-accounting and finance students. Topics cover accounting terminology, revenue expenses, net income, the accounting equation, debits, credits, balancing the accounting formula, the account structure, and ledgers. Emphasis is given to the use of basic financial accounting concepts to make well-informed business decisions.

3 semester credits. The course is designed to help students to "think strategically" and to evaluate results from the perspective of an organization operating in an increasingly diverse and competitive environment. Students will explore and acquire financial tools and competencies for budgetary planning and analysis. The course will provide a basic understanding of financial strategies and their related risks, analysis of financial information, and budgeting. Prerequisites: Successful completion of an undergraduate degree is required for this course.