This is the second part of the financial reporting course. This two-mod course provides students with refined tools to prepare, understand, and analyze financial statements. The fundamentals of assets, liabilities, and equities covered in MGT 311 will be reviewed, and the more complex issues surrounding these elements will be unpacked, analyzed, and interpreted. In addition, students will be exposed to the link between the economics of corporate transactions and how those transactions are accumulated, summarized, and reported in the financials of firms. The course considers the financial reporting framework that has been established by International Financial Reporting Standards but will primarily focus on the financial reporting standards established by the Financial Accounting Standards Board (US GAAP). By the completion of this course, students will be comfortable with the preparation of financial statements and the accompanying notes, as well as the economic implications of transactions that are included therein. Students will improve their familiarity with how accounting information is used to evaluate economic conditions and make organizational decisions. Prerequisite: MGT 311. 
Please Note: Not all courses are scheduled each semester. Complete class schedules are available upon enrollment.