ACCOUNTING INFORMATION AND BUSINESS
Professor: Dr. Marcus Kirk
GER 321, M 3:00 – 5:00
GER 126, MWF 9:35 – 11:30
Phone: office (352) 273-0222
(Section 1308/1315: Per 3 & 4)
GER 126, MWF 11:45 – 1:40
(Section 1323/1338: Per 5 & 6)
TA Office hours:
Eyal Soffer, GER 125 T, 10:40 – 11:30
& GER 125 W, 4:05 – 4:55
Kira Warnock, GER125 TTh, 3:00 – 3:50
C grade or better in ACG3481
Intermediate Accounting (6
Spiceland, Sepe, Nelson and Tomassini
Cost Accounting (13
Horngren, Datar, Foster, Rajan and Ittner (HDF)
Course description and objectives
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 and
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 internal controls.
Understand individual business disciplines and their relationship to the global business
Understand, create and analyze financial statements based upon generally accepted accounting
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 business.