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Olivet Nazarene University    
 
    
 
  Oct 17, 2017
 
2017-2018 Catalog

ACC 406 - Financial Accounting for Managers


4 hours
A theoretical and practical analysis of principles, techniques, and uses of accounting in the planning and control of business organizations is explored. Topics include a review of the accounting cycle and financial statements, effects of General Accepted Accounting Principles, time value of money concepts, accounting for cash, receivables, inventory, property and equipment, and intangible assets. Emphasis is placed on the use of the computer as a tool to provide critical information for decision-making. CS