ACC 644 - Financial Reporting and Analysis

(3 Credits)

This course investigates financial reporting from a user perspective in interpreting and analyzing financial reports for investment and other decision-making. The course begins with a review of accounting systems and then emphasizes analysis of financial statements and the implications for various user groups. Included are methodological approaches, conceptual framework, and problematic applications of financial accounting theory in domestic contexts. Smaller case will be assignments to reinforce current topics give students a chance to analyze the financial information of a real company.

Prerequisite(s): FIN 599 or equivalent