AC 613 - Financial Statement Analysis
(3 cr.) This course provides an in-depth examination of the financial and governance disclosures contained in firms' SEC forms 10-K and proxy statements. Topics include revenue recognition, income statement geography, usefulness of financial ratios, short-term liquidity analysis, cash-flow statements and corporate governance. The accounting for and analysis of receivables, inventories, plant assets and leases also are covered in depth. Instances of questionable financial reporting and the lessons that can be learned from them are addressed. Every Year, Fall

Fall 2015