ACCTG 501 - Introduction to Financial Reporting and Analysis
★ 3 (fi 6) (either term, 3-0-0) Accounting information's role in recording and reporting on economic and business events including the primary financial statements: balance sheet, income statement, and cash flow. Concepts and purposes underlying financial reporting. Selection of accounting policies and their informational effects for external users. The course begins to develop students' abilities to evaluate and interpret financial information through basic financial analysis.