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BUAC780

Financial Statement Analysis for Accountants and Auditors

Provides a framework for using a firm's financial statements to perform a comprehensive analysis of the firm's operating performance, cash management, and financial position as well as to value the firm and to detect earning management. It includes an overview of the accounting and auditing standard setting framework, and the relevance of U.S. GAAP as well as International Financial Reporting Standards (IFRS) to accounting recognition, measurement, presentation, and disclosure. The course also identifies the analytical relevance of a selected set of more advanced accounting topics (e.g., valuing employee stock options).

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Average GPA: 3.35 between 872 students

"W"s are considered to be 0.0 quality points. "Other" grades are not factored into the average GPA calculation.