ADAC 308301 Intermediate Accounting I
Prerequisite: ADAC1081 Financial Accounting, ADAC3082 Managerial Accounting or equivalent.
Financial accounting and reporting standards are applied to accounting theory in the development of general purpose financial statements. Explores asset valuation and income measurement statements.
Thurs 6:15–9:15, Jan 18–May 10, Kevin Ainsworth
ADAC 312501 Financial Statement Analysis
Prerequisite: Familiarity with Financial Accounting, Finance, Excel and accessing data on the Web
Introduces how financial information impacts organizational decision making. Examines accounting theory and practice, information presentation, market valuations of companies, investment decisions relative to debt, budgeting and forecasting. Topics include financial statements, financial condition analysis, present value, time value of money, budgeting, long-term asset and liability decision making as well as the influence of the Financial Accounting Standards Board (FASB). Case studies expand discussions.
Mon 6:15–9:15, Jan 22–May 14, Kevin Ainsworth
ADAC 500001 Accounting and Financial Analysis I
This is the basic accounting course. Financial statements, fundamental accounting concepts, procedures, terminology and contemporary financial reporting are introduced using state-of-the-art business software. The course also develops a user perspective to accounting to better understand what the numbers say. It explores the accounting cycle, the various statements that are the product of the process and the implications that data carry. It reviews areas where alternative methods of reporting are allowed. This course is designed for those using, not preparing data. Little or no formal accounting background is needed.
Thurs 6:15–9:15, Jan 18–May 10, Jason Williams
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