3 credit hours
Prerequisite: ACCT 209, GSTU 210
This course provides an introduction to concepts essential to managerial decision-making as well as the tools and techniques of financial statement analysis with an emphasis on the use of financial statements for external and internal decision-making. Among the topics covered are profitability and ratio analysis, cash flows analysis, present value, inventory costing, cost-volume-profit analysis, variance calculation, and budgeting.