Financial Statement Analysis

Catalog description

Intensive course in the analysis of financial statements. Topics include, but are not limited to, revenue and expense recognition, the validity of various measures of profit, footnote disclosures, pro forma financial statements, and valuation of balance sheet components. A study of ratio analysis considers the impact of different accounting conventions. Emphasis is on the relevance of financial statements for key stakeholders. Prerequisite(s): declared School of Business majors. B ACC 211 and B ACC 222 and open only to students whose concentration is Financial Analysis. Not open to students with credit in B ACC 311 and/or B ACC 312.