Jul 04, 2024
OHIO University Undergraduate Catalog 2023-2024
OHIO University Undergraduate Catalog 2023-2024
[Archived Catalog]
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SAM 1000 - Entrepreneurial Accounting
Accounting course will include recording, reporting, and measuring business transactions. The course will focus on using accounting information for strategic planning and decision-making in business organizations. Topics covered include preparation and analysis of financial statements, budgeting, break-even analysis, and time value of money.
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Students will apply IFRS (International Financial Reporting Standards) and fair value accounting - impact on current financial reporting practices.
- Students will compile financial statements based on projections for the future.
- Students will organize and record business transactions.
- Students will understand and interpret financial statements.
- Students will understand entity selection and how it affects business operations and taxes.
- Students will understand the financial results of ratio analysis.
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