AC 403 - Financial Reporting & Analysis I

Institution:

Clarkson University

Subject:

Description:

First course in a two-course sequence in financial reporting at the professional level. Seeks to develop student's' understanding of the environment in which financial reporting choices are made and how they impact financial statement information. The course integrates the perspectives of accounting, corporate finance, and economics to help understand how business transactions get reported and their decision implications. Examines the principles and practices of external financial reporting, with particular emphasis on balance sheet valuation and income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the measurement and disclosure problems associated with such topics as cash, receivables, inventories, long-lived assets, and intangibles.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.clarkson.edu

Phone Number:

(315) 268-6400

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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