courses.uww.edu »
Graduate Accounting
Graduate Accounting
2013 Winterim
Disclaimer
- This course listing is informational and does not guarantee availability for registration.
- Please click through to view the class schedule to see sections offered for your selected term.
- Sections may be full or not open for registration. Please use WINS if you wish to register for a course.
3
Units
FINANCIAL STATEMENT ANALYSIS
ACCOUNT 748
This course investigates the role and value of accounting information for users as they make business decisions. It includes a review of the generally accepted accounting principles and assumptions underlying the basic accounting model that generates the financial statements. The course focuses on the interpreting and analyzing financial statements to assess (a) historical trends and patterns, (b) short-term liquidity and long-term solvency, (c) profitability and operating performance, and (d) capital structure and asset utilization. Additional topics include the effects of alternative accounting methods, specialized industry analysis (e.g., banks, insurance, and utilities) and earnings quality and earnings management.