2017-2018 Graduate Catalog

ACCT 65013 Financial Reporting and Analysis

3.0 credit hours. Prerequisites: Must be an EMBA candidate. A study of the fundamental concepts of financial accounting and reporting by business entities in accordance with generally accepted accounting principles. The course approaches the material from the perspective of the financial statement user rather than the financial statement preparer. Therefore, emphasis is placed on the use and interpretation of information contained in business financial statements by managers, investors, and creditors.