Minor in Business - Financial Statement Analysis COMM 3102   Financial Statement Analysis
CREDIT HOURS: 3
This course involves analyzing financial statements and entire annual reports for a variety of different entities. Topics include analysis of financial statements, MD&A and notes to the financial statements. Accounting topics include but are not limited to: asset recognition and impairment, pensions, deferred taxes, inter-corporate investments, leases, earnings per share, and cash flow. The approach to the course is analytical rather than procedural, with an emphasis on a user perspective. There is a HEAVY qualitative component of testing in this course.
FORMAT: Lecture
PREREQUISITES: COMM 1101.03 or MGMT 1101.03, and at least a second year standing
EXCLUSIONS: COMM 3100.03