Tien-Shih Hsieh, PhD

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

An introduction to managerial accounting emphasizing how managers use accounting data within their organizations for planning, control, and making decisions. The course is structured to provide a foundation of cost terms, systems design, cost behavior, procedural techniques for planning and control, performance measurements, and the use of data for making operational decisions. Ethical issues in managerial reporting are considered.