This course focuses on the fundamentals of accounting with an emphasis on financial statement analysis and interpretation. Students will use financial ratios to make informed organizational decisions. Using and interpreting various costing principles will empower students to make informed product or service pricing decisions. Budgeting processes will enable students to ensure organizational alignment with management strategic goals and planning. 3 credits. Students cannot retain credit for COMM 5106, COMM 5107, and COMM 5001.