ACCT-4513 Financial Accounting Statement Analysis
An in-depth study of contemporary accounting theory with primary emphasis on the pronouncements of the Financial Accounting Standards Board. The main objective is to gain deeper insights into the theory and critical analysis underlying Generally Accepted Accounting Principles and to apply them to financial statement preparation. Study centers on selected parts of the following FASB pronouncements: 1. statements of Financial Accounting Standards, 2. interpretations of ARBs, APB Opinions and FASB Statements of Standards, 3. technical bulletins, and 4. statements of Financial Accounting Concepts. This course is normally offered in the spring semester.