| Course Description |
Financial accounting is concerned with the preparation and public dissemination
of financial reports designed to reflect corporate performance and financial
condition. By providing timely, relevant, and reliable information, these reports
facilitate the decision-making of investors, creditors, and other interested parties.
Financial markets depend on the information contained in these reports to
evaluate executives, estimate future stock returns, assess firms’ riskiness, and
allocate society’s resources to their most productive uses.
This course provides a base level of knowledge needed by corporate executives
to understand and discuss corporate financial statements. The process of
learning how various business activities impact financial statements will also give
you opportunities to learn and think about the business activities, themselves.
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