Accounting information is crucial to the management and evaluation of any business. The field of accounting has two parts, financial accounting and managerial accounting. In this course, both types of accounting will be studied. This first part of the module will introduce the financial accounting framework and enable students to properly evaluate financial statements. In the second part of the course, managerial accounting will be the focus. Students will develop tools and concepts that will help them with decision making, budgeting and performance evaluation. Altogether, this module provides students the foundation to be able to utilize a variety of information to be able to assess any organization’s performance and strategically plan for the future.