BSAD 3010 - Financial Reporting Theory and Practice I

Institution:

Fitchburg State University

Subject:

Description:

3 cr. 3 hr. This course is designed to provide a strong conceptual, analytical and procedural foundation for the study of financial reporting and practice. The historical development of accounting thought and the role of financial accounting in today's economy are investigated. Socioeconomic, political, legal and ethical influences on financial reporting are considered. Discussions include procedures to record, summarize, and report results of business events; content and presentation of financial statements and specific reporting issues related to cash and receivable. An overview of financial statement analysis is also presented. International issues are addressed as appropriate. Prerequisites: BSAD 2020.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.fitchburgstate.edu

Phone Number:

(978) 345-2151

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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