Course Title:
			
				Financial Accounting and Reporting
			
		 
		
			Course Description:
			
				Familiarizes students with accounting terminology and methods so that they are able to interpret, analyze, and evaluate published corporate financial reports. Covers the basic concepts underlying financial statements and the accounting principles followed in the preparation of the balance sheet, the income statement, and the statement of cash flows. Wherever appropriate, the course relates current economic, business, and global events to accounting issues, and helps the student to understand how financial reporting concepts affect the behavior of managers. Emphasizes the importance of ethics in financial reporting throughout the course.
			
		 
		 
		
			Fall Offering:
			
				Every
			
			Lab/Coreq 1:
			
				
			
		 
		
			Spring Offering:
			
				Every
			
			Lab/Coreq 2:
			
				
			
		 
		
			Summer Offering:
			
				
			
			Lab/Coreq Remarks:
			
				
			
		 
		
			Summer 1 Offering:
			
				Every
			
			Prerequisite 1:
			
				
			
		 
		
			Summer 2 Offering:
			
				Every
			
			Prerequisite 2:
			
				
			
		 
		
			Cross-Listed Course 1:
			
				
			
			Prerequisite 3:
			
				
			
		 
		
			Cross-Listed Course 2:
			
				
			
			Prerequisite 4:
			
				
			
		 
		
		
			Cross-Listed Course 3:
			
				
			
			Prerequisite 5:
			
				
			
		 
		
		
			Cross-Listed Course 4:
			
				
			
			Prerequisite Remarks:
			
				Second-semester freshman standing or above.
			
		 
		
		
			Cross-Listed Course 5:
			
				
			
			Repeatable:
			
				N