Course Description
How cash flow-based management decisions are measured and disclosed through the financial information system of a business entity. Covers financing investing and operating activities. Not to be taken by accounting majors. Credit will be given for both ACCT 3301 and ACCT 3310.
In depth coverage of Financial Accounting with emphasis on the decision-makers’ perspectives. Topics include Income Statements, Balance Sheets, Statements of Cash Flows and extended coverage of issues related to Current Assets, Long-term Assets, Current Liabilities, Bonds, and Shareholders’ Equity.
Course Credits: 3
Prerequisites: ACCT 2301, ACCT 2302
Student Learning Outcomes
By the end of this course, you will be able to:
- Identify the financial statement impacts of financing a business with debt and equity, investing in productive assets, managing working capital, and engaging in sales.
- Be able to compare and contrast the income statements, balance sheets, and statements of cash flows for difference companies.
- Understand the basic financial concepts associated with accounting.