Accounting 223 - FINANCIAL ACCOUNTING

The course, while using traditional accounting techniques and methodology, focuses on the needs of external users of financial information. The emphasis is on learning how to read, interpret and analyze financial information as a tool to guide investment decisions. Concepts rather than procedures are stressed and class time is largely devoted to problem solutions and case discussions. A basic knowledge of arithmetic and a familiarity with a spreadsheet program is suggested. No more than four credits in accounting may be counted toward the degree.