Course Detail

Fall. 3 credits. Student option grading.

Prerequisite: prior course in financial accounting highly recommended. Enrollment limited to: junior, senior, or graduate standing. Elective.

Faculty teaching this course:

This mathematically rigorous course is designed to build on the student's understanding of the basic accounting model and the accounting rules for the measurement of assets, liabilities, and owners' equity.  Emphasis is placed on understanding the underlying economic substance of the transactions.  Focus is from an outsider's view of the company, and students should be able to understand the evaluzation and interpretation of published financial information, specifically in the context of valuation and credit assessment.