Nov 20, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

BUS 20000 - Foundations Of Accounting



Survey of financial and managerial accounting topics that provide a foundation for students who are not pursuing a business major or minor.

Cr. 3-5.
Notes
No credit given when pursuing a degree in business.
Student Learning Outcomes
1.  Demonstrate understanding of fundamental accounting terminology and distinguish between financial and managerial accounting regarding purpose and users.
2.  Explain the process by which financial information is identified, measured, and communicated.
3.  Analyze and interpret financial statements using appropriate methods and financial ratios.
4.  Apply basic cost concepts and perform cost-volume-profit (CVP) analysis.
5.  Prepare and evaluate basic budgets and capital investment scenarios using foundational techniques in budgeting and investment analysis.