Accounting Information and Business Processes II
Stephen K. Asare
319 Gerson Hall
Class Hours 9:30- 11:30AM MWF
: C grade or better in ACG 3481.
Second of a two-course sequence that examines the generation, dissemination, and utilization of accounting
information in a business organization. The course is structured around the business processes of such
organization. Coverage extends over topics in traditional areas of financial accounting, management
accounting and systems.
To strengthen your understanding of how accounting systems generate, organize, and communicate the
information needed for corporate stakeholders to manage core business processes.
In particular, we shall
emphasize the business processes relating to conversion, facilities/knowledge management, and financial
management. The examination of each area includes consideration of objectives, strategies, risks and relevant
Student Learning Outcomes:
Understand individual business disciplines and their relationship to the global business environment.
Understand, create and analyze financial statements based upon generally accepted accounting principles.
Understand the basic concepts of cost and managerial accounting and its role in business.
Apply the conceptual framework, economic reasoning and generally accepted accounting principles to
solving accounting problems.
Analyze and interpret economic and financial events for internal decision-making purposes.
Effectively produce, interpret and analyze written text, oral messages and multimedia presentations used in
Intermediate Accounting, 5
Spiceland, Sepe, Nelson and Tomassini
Cost Accounting (13
Horngren, Datar, Foster, Rajan and Ittner (HDF)
A 2-period lecture each Monday, Wednesday, Friday, and a 2-period laboratory session on Friday.