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<!DOCTYPE html>
<html>
<head>
<title>
MGMT-2300: Financial Accounting in the Digital Age
</title>
<meta property="og:title" content="MGMT-2300: Financial Accounting in the Digital Age">
<meta property="og:description" content="An introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, long term liabilities, and equity. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.">
<link rel="stylesheet" href="../css/common.css">
<link rel="stylesheet" href="../css/coursedisplay.css">
<link rel="shortcut icon" href="../favicon/quatalogIcon.png">
<link rel="icon" href="../favicon/favicon.ico">
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<body class="search_plugin_added">
<div id="qlog-header">
<a id="qlog-wordmark" href="../"><svg><use href="../images/quatalogHWordmark.svg#QuatalogHWordmark"></use></svg></a>
<form onsubmit="search_helper(event)">
<input type="text" id="search" class="header-search" placeholder="Search...">
</form>
</div>
<div id="cd-flex">
<div id="course-info-container">
<h1 id="name">
Financial Accounting in the Digital Age
</h1>
<h2 id="code">
MGMT-2300
</h2>
<p>
An introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, long term liabilities, and equity. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.
</p>
<div id="cattrs-container">
<span id="credits-pill" class="attr-pill">
4 credits
</span>
<span class="attr-pill">
Introductory Level Course
</span>
</div>
<div id="prereq-container" class="rel-info-container">
<div id="prereq-title" class="rel-info-title">
Prereqs:
</div>
<div id="prereq-classes" class="rel-info-courses">
<a class="course-pill" href="MGMT-1100.html">MGMT-1100 Management in the Digital Age</a>
</div>
</div>
</div>
<div id="past-container">
<h1 id="past-title">
Past Term Data
</h2>
<input type="radio" id="simple-view-input" name="view-select" value="simple" checked="checked">
<input type="radio" id="detail-view-input" name="view-select" value="detailed">
<div id="opt-container">
<div id="key-panel">
<div id="yes-code" class="key-code">
<span class="code-icon" id="yes-code-icon">
<svg><use href="../icons.svg#circle-check"></use></svg>
</span>
Offered
</div>
<div id="no-code" class="key-code">
<span class="code-icon" id="no-code-icon">
<svg><use href="../icons.svg#circle-no"></use></svg>
</span>
Not Offered
</div>
<div id="diff-code" class="key-code">
<span class="code-icon" id="diff-code-icon">
<svg><use href="../icons.svg#circle-question"></use></svg>
</span>
Offered as Cross-Listing Only
</div>
<div id="nil-code" class="key-code">
<span class="code-icon" id="nil-code-icon">
<svg><use href="../icons.svg#circle-empty"></use></svg>
</span>
No Term Data
</div>
</div>
<div id="control-panel">
<label for="simple-view-input" id="simple-view-label" class="view-option-label">
<span class="view-icon" id="simple-view-icon">
<span class="view-icon-selected"><svg><use href="../icons.svg#circle-dot"></use></svg></span>
<span class="view-icon-unselected"><svg><use href="../icons.svg#circle-empty"></use></svg></span>
</span>
Simple View
</label>
<label for="detail-view-input" id="detail-view-label" class="view-option-label">
<span class="view-icon" id="detail-view-icon">
<span class="view-icon-selected"><svg><use href="../icons.svg#circle-dot"></use></svg></span>
<span class="view-icon-unselected"><svg><use href="../icons.svg#circle-empty"></use></svg></span>
</span>
Detailed View
</label>
</div>
</div>
<table id="years-table">
<thead>
<tr>
<th></th>
<th class="spring season-label">Spring</th>
<th class="summer season-label" colspan="2">Summer</th>
<th class="fall season-label">Fall</th>
</tr>
<tr>
<th colspan="2"></th>
<th class="summer2 midsum-label">(Session 1)</th>
<th class="summer3 midsum-label">(Session 2)</th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<th class="year">2023</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Acctg In Digital Age (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 71/120
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Acctg In Digital Age (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 0/80
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2022</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Acctg In Digital Age (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 62/80
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Acctg In Digital Age (4c)
</span>
<ul class="prof-list">
<li>Meimuneh Sumadi</li>
</ul>
<span class="course-capacity">
Seats Taken: 58/80
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2021</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 67/80
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Acctg In Digital Age (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>William Eric Head</li>
</ul>
<span class="course-capacity">
Seats Taken: 79/120
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2020</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 76/80
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Qiang Wu</li>
</ul>
<span class="course-capacity">
Seats Taken: 103/120
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2019</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 81/80
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Qiang Wu</li>
</ul>
<span class="course-capacity">
Seats Taken: 81/110
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2018</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 69/70
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Zenu Sharma</li>
</ul>
<span class="course-capacity">
Seats Taken: 71/110
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2017</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 68/70
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Seunghan Nam</li>
</ul>
<span class="course-capacity">
Seats Taken: 89/110
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2016</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Bill Francis</li>
</ul>
<span class="course-capacity">
Seats Taken: 74/75
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Financial Accounting (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Seunghan Nam</li>
</ul>
<span class="course-capacity">
Seats Taken: 101/110
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2015</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 66/75
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
<li>Seunghan Nam</li>
</ul>
<span class="course-capacity">
Seats Taken: 99/114
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2014</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>David Alan Scott</li>
<li>Qiang Wu</li>
</ul>
<span class="course-capacity">
Seats Taken: 76/77
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jamshed Jal Mistry</li>
</ul>
<span class="course-capacity">
Seats Taken: 70/0
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2013</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Yinghong Zhang</li>
<li>Qiang Wu</li>
</ul>
<span class="course-capacity">
Seats Taken: 56/65
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Yinghong Zhang</li>
</ul>
<span class="course-capacity">
Seats Taken: 70/76
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2012</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Pengfei Ye</li>
<li>Yinghong Zhang</li>
<li>Qiang Wu</li>
</ul>
<span class="course-capacity">
Seats Taken: 61/63
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Yinghong Zhang</li>
</ul>
<span class="course-capacity">
Seats Taken: 98/105
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2011</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Seunghan Nam</li>
<li>Pengfei Ye</li>
<li>Yinghong Zhang</li>
</ul>
<span class="course-capacity">
Seats Taken: 81/120
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Qiang Wu</li>
<li>Seunghan Nam</li>
<li>Yinghong Zhang</li>
</ul>
<span class="course-capacity">
Seats Taken: 109/145
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2010</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jong Chool Park</li>
<li>Pengfei Ye</li>
</ul>
<span class="course-capacity">
Seats Taken: 90/120
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Pengfei Ye</li>
<li>Steven Greenberg</li>
<li>Yinghong Zhang</li>
</ul>
<span class="course-capacity">
Seats Taken: 85/145
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2009</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jong Chool Park</li>
<li>Pengfei Ye</li>
</ul>
<span class="course-capacity">
Seats Taken: 103/120
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Carol Leahey Chiarella</li>
<li>Yawen Jiao</li>
<li>Pengfei Ye</li>
</ul>
<span class="course-capacity">
Seats Taken: 119/130
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2008</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jong Chool Park</li>
</ul>
<span class="course-capacity">
Seats Taken: 110/135
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Pengfei Ye</li>
<li>Yawen Jiao</li>
</ul>
<span class="course-capacity">
Seats Taken: 125/178
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2007</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
<li>Jong Chool Park</li>
</ul>
<span class="course-capacity">
Seats Taken: 104/110
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Yong-Chul Shin</li>
<li>Yawen Jiao</li>
</ul>
<span class="course-capacity">
Seats Taken: 122/160
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2006</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Harold G. Goedde</li>
</ul>
<span class="course-capacity">
Seats Taken: 50/86
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Jong Chool Park</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 130/140
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2005</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>Yong-Chul Shin</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 73/90
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
<li>Yong-Chul Shin</li>
</ul>
<span class="course-capacity">
Seats Taken: 48/60
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2004</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
</ul>
<span class="course-capacity">
Seats Taken: 72/100
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 133/213
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2003</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
<li>Katherine Silvester</li>
</ul>
<span class="course-capacity">
Seats Taken: 77/150
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 72/135
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2002</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
</ul>
<span class="course-capacity">
Seats Taken: 45/50
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William Joseph Nealon</li>
<li>Leonard Vona</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 184/250
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2001</th>
<td class="term spring not-offered">
</td>
<td class="term summer2 offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 8/50
</span>
</div>
</td>
<td class="term summer3 not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 45/50
</span>
</div>
</td>
</tr>
<tr>
<th class="year">2000</th>
<td class="term spring offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
<li>Katherine Silvester</li>
</ul>
<span class="course-capacity">
Seats Taken: 92/110
</span>
</div>
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
<li>Robert Boylan</li>
<li>Yu-Jung Avis</li>
</ul>
<span class="course-capacity">
Seats Taken: 131/150
</span>
</div>
</td>
</tr>
<tr>
<th class="year">1999</th>
<td class="term spring not-offered">
</td>
<td colspan="2" class="term summer not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 115/148
</span>
</div>
</td>
</tr>
<tr>
<th class="year">1998</th>
<td class="term spring unscheduled">
</td>
<td class="term summer2 offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 9/48
</span>
</div>
</td>
<td class="term summer3 not-offered">
</td>
<td class="term fall offered">
<div class="view-container detail-view-container">
<span class="term-course-info">
Acct For Decision Making (4c)
</span>
<ul class="prof-list">
<li>David Brian Mitchell</li>
<li>William C. St John</li>
</ul>
<span class="course-capacity">
Seats Taken: 183/196
</span>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</div>
</body>
</html>
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