3 credit hours
Prerequisite: ACCT 209, BADM 105.
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.