In this course, the adult learner will build on the fundamentals covered in earlier, introductory accounting courses. Topics covered at the introductory level will be taken to a greater depth and new dimensions will be added. Also, new topics will be introduced and explored. Adult learners will be challenged to develop relevant accounting-related skills and to integrate accounting knowledge with broader management issues.

Traditional upper-level accounting classes pursue any of several technical topics. Such in-depth, but narrow, analysis would not be appropriate for the current needs or format. The scope of the class will instead stretch more broadly, covering the two primary disciplines of accounting. External, financial accounting topics will be explored by moving through the sequence of balance sheet accounts and the related revenue and expense accounts. Also, the primary internal, cost accounting issues will be addressed. During both phases, the class will explore the relationship of these two accounting environments and work to integrate the two fields.