Introduction to Financial Reporting.

Catalog description

Semester course; 3 lecture hours (delivered online, face-to-face or hybrid). 3 credits. The course provides a theoretical framework to explain and critically evaluate financial reporting by businesses. Focuses on the accumulation, analysis, interpretation and uses of accounting information with an emphasis on the financial accounting cycle. In addition to studying the authoritative standards for preparing financial statements, students develop the ability to read, use, analyze and interpret financial statements.