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This is the second of the two-semester course. The course is designed to examine how the various assets and liabilities are computed and assess the depreciation and interest calculations; identify the investment opportunities and record the benefits; appreciate the unique features of recording partnership accounts; recognize the need for calculating stock transactions of corporations; analyze the methodologies used and the importance of cash flow statements, and interpret the financial statements through different analytical tools.

The use of accounting data as a management tool for managerial control and decision-making through the use of accounting methods. It is designed to build on the objectives mastered by students in an introductory financial accounting course. This course gives students a perspective of how accounting is used as a tool by the management in carrying out its functions of planning, directing and motivating, controlling and in all aspects of decision-making

This is the first of the two-semester course. The course is designed to examine how the various assets, liabilities and equity accounts are computed, and presented in the financial statements; establish the basic rules and regulations in the normal usage of accounting information; and interpret and communicate financial information for the purpose of evaluation of accounting records.