Financial Accounting, Analysis & External Reporting

This course introduces the student to basic accounting concepts. Topics covered include financial statements and the accounting cycle; theory and terminology; and comparisons of financial statement formats used in foreign countries. This course also covers the application of accounting models to measurement of assets and liabilities, intercorporate investments, and off-balance sheet financing. The emphasis is on evaluation of corporate financial reporting policy and the usefulness of financial reports for decision making. Domestic and foreign accounting principles are covered.

Lecturer: EMBA / CMC Faculty

Language: English