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Course ID:	ACCT 5001/7001. 3 hours.
Course Title:	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 5001E
Prerequisite:	(ACCT 2101 or ACCT 2101H or ACCT 2101E) and (ACCT 2102 or ACCT 2102H or ACCT 2102E)
Semester Course Offered:	Offered fall and spring semester every year.
Grading System:	A-F (Traditional)

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