Course Detail
Units:
3.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisite: ACCTG 2620.
Description
First of a three-course sequence, the focus of which is preparation and analysis of corporate financial reports. Begins with a study of the inherent conflicts among managers, shareholders, creditors, employees, and other interested parties and introduces the role of financial reporting in providing relevant reliable information to these divergent users. Studies the measurement and reporting of revenue and expenses and the preparation and analysis of financial statements (including income statements, balance sheets, and cash flow).