Financial Accounting

Catalog description

Credits 1 to 3. 1 to 3 Lecture Hours. Develops a conceptual framework for understanding and using corporate financial statements. Oriented towards the user of financial accounting data (rather than the preparer) and emphasizes the reconstruction of economic events from published financial data. May be repeated for up to 3 hours credit. Classification 6 students may not enroll in this course. Prerequisite: Enrollment is limited to BUAD classification 7 graduate students.