FACC 3300. FOUNDATIONS OF ACCOUNTING (3-0) An introduction to financial and managerial accounting, with an emphasis on the content, interpretation, and uses of accounting reports. Discussion of the determination and reporting of net income and financial position, and the theories underlying business financial statements; coverage of various managerial accounting topics designed to extend the student's knowledge of planning and controlling firm operations. This course is open only to non-business majors and may not be counted towards a bachelor's degree in business. Student must be admitted to the Business Foundations Program to enroll.