The focus of this course is on using financial information to facilitate better managerial decisions. Students utilize finance and accounting concepts to identify, measure, assess, and communicate business information. Topics covered in this course include financial statement analysis, raising capital, cost systems, budget development and evaluation, cost-volume-profit analysis, and time value of money. Pre-requisite(s): BUS 430 or BUS 430. Co-requisite(s): None. 5 quarter hours