ACCT 600 Financial Accounting
An accelerated course in financial accounting with emphasis on the fundamentals of accounting and the preparation, analysis, and interpretation of financial statements. Students will develop the skills needed to understand and analyze corporate financial statements for decision-making by prospective consumers of accounting information, such as managers, stockholders, creditors, financial analysts, and regulators. Students will also develop the skills needed to interpret how accounting standards and managerial incentives affect the financial reporting process. Prerequisites: ACCT 501, Accounting Practices.