Course Schedule and Catalog

Long Title: FINANCIAL REPORTING AND ANALYSIS

Department: Management

Grade Mode: Standard Letter

Course Type: Lecture

Credit Hours: 1.5

Description: This course is intended to enhance your ability to relate economic events to financial statement disclosures and to aid in developing a coordinated set of concepts and principles to serve as a framework for analyzing a variety of financial reporting issues. The goal is to make you an informed issuer or user of financial statement information. We will focus on understanding the mapping between underlying economic events and the information in financial statements, and on how this mapping affects inferences about the firm's financial position and future profitability. To provide context for understanding the implications of firms' accounting and reporting decisions, we will rely on case analyses. Topics to be covered include accounts receivable and inventory valuation, intangible assets, intercorporate investments, including consolidations and goodwill accounting, post-employment benefits, stockholders' equity, and employee stock options.