Financial Reporting & Business Decisions.

Catalog description

Students study and examine financial reporting from the point of view of management, creditors, and investors. The course specifically addresses how financing, investing, and operating decisions affect financial statements. The course also covers how creditors and investors use financial statements to assess the results of managers' decisions and the effect of alternative accounting methods on the quality of financial reporting. The course emphasizes the effect of internal accounting decisions on external financing and business decision making. The course is designed for non-Accounting majors.