Reporting, Analyzing, and Using Accounting Information

Graduate

Examines alternative approaches to generating, analyzing, and using accounting information. It will emphasize the understanding and the application phases of accounting information by users. Topics include: Accounting entity-concepts of control and significant influence; accounting policy choice; internal control; elements in the consolidated financial statements, such as owners' equity, minority (non-controlling) interest and goodwill; profitability, liquidity and solvency analyses; working capital management; and business valuation.