ACC 259 Analysis of Financial Statements

This course examines accounting as a device for evaluating past and current business activity.  It emphasizes common analytical measures such as vertical analysis, common-size statements, ratio analysis, working capital flows, and cash flows.  Other topics include proforma statements, operational and cash budgets, capital budgeting, and stock market fundamentals.  Throughout the semester, students apply the fundamentals of each lesson to the financial statements of a real-life company of their choice.  Prerequisite:  ACC 102 with a grade of C or better or permission of department chair.  Recommended: MAN 101 and MAR 101.  Three lecture hours per week.  3 credits  Fall, Spring

3 credits
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