Students learn to develop and analyze the information reported in financial statements. Topics include operational assets, intangible assets, short-term and long-term investments, short-term and long-term liabilities, leases, and financial analysis. Pronouncements of the AICPA, FASB, IFRS, and SEC are an integral part of the course.
Prerequisite:AC 301. Concurrent Requisite:AC 310 (required only for in-class delivery in the spring). Sessions Typically Offered:Spring/Summer