ACCT 633 Accounting for Working Capital (2)

This course provides advanced coverage of accounting for working capital and the interrelationship between current assets and current liabilities. Detailed analysis of sources of short-term financing and strategic management of these sources is provided. Other topics include selection of and accounting for appropriate short-term investments, evaluation trade credit terms and credit scoring systems, establishing banking relationships, collections, creating cash budgets, and forecasting cash flows. Prerequisite(s): Full-Time–ACCT 591 Financial Accounting (2) or ACCT 620 Accounting (3) or ACCT 652 Accounting Information and Control Systems (4). Fully Employed–ACCT 652 Accounting Information and Control Systems (4).

Grading Basis: Graded