ACCT 4130 Financial Statements Analysis
4 semester hours
Financial statements provide information about entities' performance, the financial position, results of operations, and the cash flow of an organization to stakeholders. Analysis of financial data is a useful methodology in interpretation of financial reports and comparison of the results within the industry for assessing trends of the business performance. This course provides students with hands-on experience in financial statement analysis as students will be exposed to tools of financial analysis, theoretical concepts, and practical issues regarding measurement, valuation, and earnings management. Internal and external users of financial reports benefit from analyzing the relationships between and among components of financial statements and appraisal of financial performance.
Prerequisite: ACCT 3110 with a minimum grade of C (2.0).