ACC 2102 - Fundamentals of Financial Statement Analysis

3 cr

Understanding how to obtain useful information from financial statements is essential in today's business environment in order to assess efficiency of operations and risk of investment. This course uses a three-pronged approach to introduce students to financial statement analysis by assessing: (1) the environment in which the business operates (2) the business strategies utilized by the firm to compete within its industry, and (3) the accounting principles and policies utilized by the organization in the preparation of its financial statements. Students learn how to research an organization and its industry as well as the computation and interpretation of financial ratios. The premise of this course is that the student learns financial statement analysis most effectively by performing analysis on actual companies.
Competency in using Microsoft Excel and Word is required.
Prerequisite: ACC 2101 .
Materials charge $20.
Spring