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ACCT 5302. Financial Reporting & Business Decisions. 3 Hours.

Students study and examine financial reporting from the point of view of management, creditors, and investors. The course specifically addresses how financing, investing, and operating decisions affect financial statements. The course also covers how creditors and investors use financial statements to assess the results of managers' decisions and the effect of alternative accounting methods on the quality of financial reporting. The course emphasizes the effect of internal accounting decisions on external financing and business decision making. The course is designed for non-Accounting majors.

Master of Science in Accounting

https://catalog.shsu.edu/graduate-and-professional/college-departments/business-administration/accounting/accounting-ms/
The Master of Science in Accounting program is designed to provide students with the advanced study in accounting necessary to prepare for the Uniform Certified Public Accountant (CPA) examination. This program focuses on the knowledge and skills needed in the profession of accounting.  Graduates of the MS in Accounting program are prepared for employment opportunities in a variety of accounting career paths including with public/industry/government/nonprofit firms.