Feb 26, 2024  
2020-2022 Undergraduate Catalog 
2020-2022 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 306 - Financial Statement Analysis

3 Credits
3 lecture hours.

This three (3) credit hour course is suitable for more advanced accounting and finance students, as well as others who might be interested in the accounting/finance area with adequate understanding of financial reporting.  This course covers more theoretical discussion of financial reporting and financial standard setting.  Instead of HOW to report financial accounting information on the financial statements, this course addresses the rationales of WHY for the reporting standards and provides students with a deeper understanding and appropriate interpretation of numbers reported on the financial statements.   

Prerequisite(s) ACCT 201 ACCT 202 , and FIN 343  with grades of “C” or higher

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