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FINC 605 Financial Accounting

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The FINC 605 Financial Accounting course discusses the concept of accounting theory and practice, procedure, interpretation, and preparation of financial statements. The accounting information is used in decision making, income, and cash flows, economic resources, and capital management in an organization. The FINC 605 Financial Accounting course details the in-depth analysis of income statement, balance sheet, cash flow, accrual accounting, and financial analysis of a company. The course objectives are as follows:

  • Understanding of how a modern company analyzes its financial statements.
  • Comparison of single-step and multi-step income statements
  • Understanding the advantage of utilizing accrual accounting
  • Ratio analysis to interpret financial statements
  • Comparison of U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS).

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