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This course builds on the broad perspective provided by ACCTG 2600, focusing on a more detailed understanding of the links between business transactions and the information produced by an accounting system. It provides students with a deeper understanding of the role of accounting from the perspective of the various individuals who rely on accounting within a business. Students learn how transactions are recorded and how the accounting cycle generates financial reports and obtain a deeper understanding of and ability to use information provided within financial statements. Prerequisites: Full Major status in the David Eccles School of Business OR Full Minor Status in Advanced Financial Analysis OR ("C-" or better in ACCTG 2600 AND Full Major status in Quantitative Analysis of Markets & Organizations).