Learn how to accurately and honestly measure liabilities, including income tax, pension, and lease obligations; shareholders’ equity; and complex instruments that contain elements of debt and equity. Calculate and interpret earnings per share. Prepare and analyze the statement of cash flows. Implement other financial reporting requirements and use the information they provide.
Prerequisites:
Introduction to Financial Accounting
BUS‑127
Begin to speak accounting, the “language of business”. Learn how transactions and events related to cash, receivables, long-lived assets, liabilities, and equity are captured in financial terms and are compiled into financial statements. Read and interpret financial statements, and compare performance from one year to the next or one business to the next.
Introduction to Financial Accounting (BUS‑127)

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