UGA Bulletin Logo

Financial Reporting and Analysis

Course Description

Accounting principles of corporate financial reporting. Develops an understanding of how intermediate accounting concepts and the flexibility in financial reporting rules can affect managers judgments; how business complexities, economic concerns, and other manager incentives also influence these judgments; and how managers’ financial reporting decisions ultimately shape the financial statements reported to external stakeholders.

Athena Title

Financial Report and Analysis

Equivalent Courses

Not open to students with credit in ACCT 5001, ACCT 7001

Non-Traditional Format

This course will be taught 95% or more online.

Prerequisite

ACCT 2101 or ACCT 2101E or ACCT 2101H

Semester Course Offered

Offered every year.

Grading System

A - F (Traditional)

Student Learning Outcomes

  • Students will be able to review the accounting cycle.
  • Students will be able to review financial statements.
  • Students will be able to discuss the accounting for cash, receivables, inventories, property, plant and equipment, and intangible assets.
  • Students will be able to discuss the accounting for liabilities and stockholders' equity.

Topical Outline

  • 1. The Accounting Information System
  • 2. Balance Sheet
  • 3. Income Statement
  • 4. Statement of Cash Flows
  • 5. Cash and Receivables
  • 6. Accounting for Inventories
  • 7. Accounting for Property, Plant, and Equipment
  • 8. Intangible Assets
  • 9. Accounting for Liabilities
  • 10. Stockholders' Equity

Syllabus

Jump to Section
publish