Evaluating Financial Performance

Course Code
ACC 557
Hours
2.25 hours
Type
Core
Offered
  • Summer 18
  • Summer 19
Evaluating Financial Performance --- This course introduces basic concepts and methods used in the preparation, interpretation and analysis of corporate financial statements as a source of information for investors and other interested stakeholders. The major objective is to understand the structure, relevance and information content of the basic financial statements - balance sheet, income statement and statement of cash flows - from the user's perspective. The course emphasizes analysis of cases and actual financial reports and concerns the applications of the basic concepts and methods of financial accounting to issues such as cash flows versus accruals, receivables and revenue recognition, inventory, capital assets, intellectual property, debt securities, and corporate ownership. Consideration is given to financial statements prepared under both U.S. GAAP and International Financial Reporting Standards.

This course introduces basic concepts and methods used in the preparation, interpretation and analysis of corporate financial statements as a source of information for investors and other interested stakeholders. The major objective is to understand the structure, relevance and information content of the basic financial statements - balance sheet, income statement and statement of cash flows - from the user's perspective. The course emphasizes analysis of cases and actual financial reports and concerns the applications of the basic concepts and methods of financial accounting to issues such as cash flows versus accruals, receivables and revenue recognition, inventory, capital assets, intellectual property, debt securities, and corporate ownership. Consideration is given to financial statements prepared under both U.S. GAAP and International Financial Reporting Standards.

Taught By
Raffi Indjejikian
  • Carlton H. Griffin-Deloitte & Touche LLP Collegiate Professor of Accounting
Raffi Indjejikian is the Carlton H. Griffin-Deloitte & Touche LLP Collegiate Professor of Accounting at the Ross School of Business, University...