BUS 315 Financial Accounting
This course provides the knowledge and skills necessary for the student to comprehend financial statements and financial records and to make use of the information for management and investment decisions. Key topics include an overview of financial statements and business decisions, the balance sheet, the income statement, the cash flow statement, sales revenue, receivables, cost of goods sold and inventory, long-lived assets and depreciation, current and long-term liabilities, owner’s equity, investments in other corporations, an introduction to financial statement analysis and international issues dealing with financial statements.