This course equips students with the essential accounting knowledge and analytical tools needed to make informed decisions in business settings. The course focuses on accounting concepts and their application in decision-making processes. Students will learn how to interpret financial statements, evaluate performance metrics, and utilize ratio analysis to make strategic business decisions. Emphasis will be placed on cost behavior, ethics and performance measurement. The course is designed to develop practical skills for assessing financial risks, maximizing profits, and achieving organizational goals through effective accounting practices.
By the end of this course, students will be able to:
For all assessments and learning activities, see Brightspace for the full assignment descriptions and instructions. Read the prompts carefully and use the rubrics to confirm how assignments and discussions will be graded.
Course discussions are designed to build your critical thinking and communication skills. You’ll share your insights, apply course concepts to practical scenarios, and engage with your peers’ perspectives.
For the final assessment, you will develop an executive financial brief that translates financial data into meaningful business insights for a department or team. Your presentation will evaluate financial health, identify a key risk or opportunity, and recommend an actionable next step supported by analysis of the company’s annual report.
Your grade in this course will be determined by the following criteria:
| Assignment | Percentage Value |
|---|---|
| Academic Integrity Agreement | 1% |
| Introductory Discussion | 4% |
| Discussions (Weeks 3, 5, and 7) | 15% |
| McGraw Hill Connect Chapter Readings with Integrated Questions | 15% |
| McGraw Hill Connect Real World Perspectives | 20% |
| McGraw Hill Connect Data Visualizations | 15% |
| McGraw Hill Connect Application Problems with Excel | 15% |
| Executive Financial Brief | 15% |
| Total | 100% |
| Grade | Points Grade | Point Average (GPA) |
| A | 94 – 100% | 4.00 |
| A- | 90 – 93% | 3.75 |
| B+ | 87 – 89% | 3.50 |
| B | 84 – 86% | 3.00 |
| B- | 80 – 83% | 2.75 |
| C+ | 77 – 79% | 2.50 |
| C | 74 – 76% | 2.00 |
| C- | 70 – 73% | 1.75 |
| D | 64 – 69% | 1.00 |
| F | 00 – 63% | 0.00 |
Week 1: Wednesday – Sunday
Week 2: Monday – Sunday
Week 3: Monday – Sunday
Week 4: Monday – Sunday
Week 5: Monday – Sunday
Week 6: Monday – Sunday
Week 7: Monday – Sunday
Week 8: Monday – Friday
For all assessments and learning activities, see Brightspace for the full assignment descriptions and instructions. Read the prompts carefully and use the rubrics to confirm how assignments and discussions will be graded.
| WEEK | TOPICS | ACTIVITIES & ASSESSMENTS | DUE |
| 1 | Accounting Framework |
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| 2 | Financial Statements and the Accounting Cycle |
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| 3 | Accounting Cycle and Revenue & Receivables |
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| 4 | Inventory, Goods Sold, and Long-Term Assets |
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| 5 | Cash, Investments, and Liabilities |
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| 6 | Stakeholders’ Equity and Statement of Cash Flows |
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| 7 | Financial Statement Analysis |
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| 8 | From Financial Analysis to Decision Making |
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Your Enrollment and Retention Counselor is a resource for you. Please don't hesitate to contact them for assistance, including, but not limited to course planning, current problems or issues in a course, technology concerns, or personal emergencies.
Questions? Please reach out to your student success team member.
UNE's Student Academic Success Center (SASC) offers a range of free online services to support your academic achievement. Writing support, ESOL support, study strategy and learning style consultations, as well as downloadable resources, are available to all matriculating students. To make an appointment for any of these services, go to une.tutortrac.com. For more information and to view and download writing and studying resources, please visit:
Any student who would like to request, or ask any questions regarding, academic adjustments or accommodations must contact the Student Access Center at (207) 221-4438 or pcstudentaccess@une.edu. Student Access Center staff will evaluate the student's documentation and determine eligibility of accommodation(s) through the Student Access Center registration procedure.
Togetherall is a 24/7 communication and emotional support platform monitored by trained clinicians. It’s a safe place online to get things off your chest, have conversations, express yourself creatively, and learn how to manage your mental health. If sharing isn’t your thing, Togetherall has other tools and courses to help you look after yourself with plenty of resources to explore. Whether you’re struggling to cope, feeling low, or just need a place to talk, Togetherall can help you explore your feelings in a safe supportive environment. You can join Togetherall using your UNE email address.
Students should notify their student success team member and instructor in the event of a problem relating to a course. This notification should occur promptly and proactively to support timely resolution.
ITS Contact: Toll-Free Help Desk 24 hours/7 days per week
Phone: Mon-Fri: (207) 602-2487
After Hours/Weekends: (877) 518-4673
UNE Online supports its online students and alumni in their career journey!
The Career Ready Program provides tools and resources to help students explore and hone in on their career goals, search for jobs, create and improve professional documents, build professional network, learn interview skills, grow as a professional, and more. Come back often, at any time, as you move through your journey from career readiness as a student to career growth, satisfaction, and success as alumni.
A grade of 80% or higher is required to pass the course. A grade lower than 80% will result in you having to repeat the course. Obtaining two "Fs" in the program may result in dismissal from the program.
Generative AI (GenAI) applications (like ChatGPT) have proven to be powerful and effective tools, and students are encouraged to become familiar with and use them. However, as with any tool, students must use GenAI in ways that support their roles as learners and professionals. The use of AI in academic work falls under our academic integrity agreement, ensuring that all AI applications are used in alignment with our commitment to honest and responsible learning.
In situations in which AI tools are used as a resource, students must:
As GenAI continues to evolve, students should also stay abreast of best practices and changing risks and benefits.
Please note that individual courses or assignments may have specific guidelines regarding AI use — please refer to your faculty’s directions or assignment instructions for details.
The Student Orientation has a module "Artificial Intelligence Literacy for Students", please refer to this module for more information about navigating the use of AI.
UNE uses Turnitin to help deter plagiarism and to foster the proper attribution of sources. Turnitin provides comparative reports for submitted assignments that reflect similarities in other written works. This can include, but is not limited to, previously submitted assignments, internet articles, research journals, and academic databases.
Make sure to cite your sources appropriately as well as use your own words in synthesizing information from published literature.
You can learn more about Turnitin in the guide on how to navigate your Similarity Report.
Please review the technical requirements for UNE Online Graduate Programs: Technical Requirements.
Students are responsible for submitting work by the date indicated in Brightspace. In a professional environment, deadlines matter because work impacts teams, clients, and decisions, and this course reflects those expectations.
Quizzes and Tests:
Quizzes and tests must be completed by the posted deadline .
Assignments:
Each assignment includes an automatic 48-hour grace period after the posted deadline.
After the grace period:
Discussion posts:
Discussion activities depend on timely participation and peer engagement and therefore do not include a grace period.
Students are expected to communicate proactively if they anticipate difficulty meeting a deadline. In cases of significant or unforeseen circumstances, extensions may be considered at the instructor’s discretion.
Please contact your Enrollment and Retention Counselor if you are considering dropping or withdrawing from a course. Tuition charges may still apply. Students are strongly urged to consult with Student Financial Services, as course withdrawals may affect financial aid or Veterans benefits.
Students taking online graduate courses through the College of Business will be administratively dropped for non-participation if a graded assignment/discussion post is not submitted before Sunday at 11:59 p.m. ET of the first week. Reinstatement is at the purview of the Dean’s Office.
The University of New England values academic integrity in all aspects of the educational experience. Academic dishonesty in any form undermines this standard and devalues the original contributions of others. It is the responsibility of all members of the University community to actively uphold the integrity of the academy; failure to act, for any reason, is not acceptable. For information about plagiarism and academic misconduct, please visit UNE Plagiarism Policies.
Academic dishonesty includes, but is not limited to the following: