2015-2016 University Catalog 
  
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2015-2016 University Catalog

ACCT 372 - Financial Statement Analysis

Credits: 3
Not Repeatable
Detailed overview of financial statement analysis by users of financial statements. Students learn about common features of mandatory and voluntary accounting disclosures, behaviors and interactions among different users of financial statement information. Primary focus is analysis of financial statement information in body of financial statements and footnotes, and implications of those disclosures for firm valuation, fraud prediction, taxation, and governance.

Prerequisite(s): Degree Status, grade of “C” or higher in ACCT 331 or FNAN 302. Prerequisite enforced by registration system.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0
When Offered: Fall, Spring