Course Detail
Course Components:
Enrollment Information
Enrollment Requirement:
Prerequisites: 'C-' or better in (ACCTG 3000 OR ACCTG 3600 OR ACCTG 5050 OR BCOR 3010) AND Full Major status in the School of Business OR Full Major status in QAMO OR Full Minor status in Advanced Financial Analysis
This course is designed to improve your ability to read and interpret a 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 and off-income statement expenses. The course will also examine the effect of different accounting policy and estimate choices on the amounts reported in the statements. In addition, articles from the press will be discussed to expose you to current issues and controversies in financial reporting. This class is user-oriented as opposed to preparer-oriented.