Accounting has been described as the language of business. Consequently, the ability to speak and understand this language is a fundamental competency for practitioners of business. A central aspect of accounting is the composition of financial statements that depict the underlying economic reality of the firm being operated. This course is intended to introduce fundamental elements that are used to compose these financial reports. Specifically, course content will include an examination and quantitative analysis of the balance sheet, income statement and statement of cash flows from both a conceptual and pragmatic perspective. How these statements are both composed and relate to business planning, control and decision making in hospitality enterprise will be a central topic. 4 cr. Offered Summer II.

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