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Nov 22, 2024
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Graduate Catalog 2020-2022 [ARCHIVED CATALOG]
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BU 7545 - Financial Reporting, Analysis, and Ethics Credits: 3
Description An advanced examination of Generally Accepted Accounting Principles (GAAP) underlying financial statement preparation and disclosure, with an emphasis on the analysis and use of financial information in making business decisions. The course provides students with the technical underpinnings of GAAP and its relationship to decision making, as well as an understanding of the ethical responsibilities created by the reliance of various sectors of society upon financial statements. Topics include: the income statement, balance sheet, statement of cash flows, earnings quality, financial instruments, leases, income taxes, and pensions. A term project is required.
Prerequisites: BU 4570 or equivalent.
When Offered Offered once a year.
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