ACCT 301 Essentials of Accounting

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This ACCT 301 Essentials of Accounting course is designed for students enrolled in high-tech courses where an understanding of the basic principles of financial and management accounting is essential to successfully contributing to the success of an organization. In the context of making management decisions, students are introduced to the main elements of accounting systems, financial reporting, as well as cost accounting and management accounting. Investigated capital investment analysis and other budgeting methods related to the achievement of goals and the success of the organization. The impact of activities in the functional areas of the business on the financial viability of the organization is emphasized.

This course mainly focuses on the basic principles of financial and management accounting. It introduces students about:

• Accounting system and financial reporting
• The main elements of cost and management accounting
• Capital investment analysis and other budgeting methods
• Financial decisions and goals

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