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Institution:
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SUNY at Albany
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Subject:
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Description:
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A thorough introduction to basic financial statements including the balance sheet, income statement, and statement of cash flows, and to the principles underlying their construction. Tools of analysis are introduced to help the student evaluate the ability of financial statements to reveal the underlying economic values of the entities they describe. Generally accepted principles of financial accounting are critically examined in light of their ability to reflect the economic values of assets, liabilities, and equities. Not open to freshmen. Intended accounting and business majors should enroll in B Acc 211 in the first semester of their sophomore year. Offered fall semester only.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(518) 442-3300
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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