Course Detail
Units:
3.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: 'C-' or better in ((ACCTG 3600/3601 OR BCOR 3010) AND ACCTG 5120 AND Full Major in Accounting) OR ((ACCTG 3000 OR 3600/3601 OR 5050 OR BCOR 3010) AND Full Major status in QAMO) OR 'B' or better in (BCOR 3010 AND 3020 AND UofU GPA 3.5+)
Description
This course is designed to improve your ability to read and interpret firm's financial statements by studying how Generally Accepted Accounting Principles (GAAP) are applied in practice. Topics include using annual financial statement footnote disclosures to assess earnings quality and uncover off-balance sheet debt related to lease agreements and pension obligations and off-income statement expenses related to employee stock options. This class is user-oriented as opposed to preparer-oriented.