2012-2013 Undergraduate & Graduate Catalog
ACC 613 - Financial Statement Analysis
The course focuses on financial performance analysis in the context of equity (share) valuation, with some attention given to credit analysis and the valuation of debt. Emphasis is placed on the persistence of earnings and the accounting choices made in financial statement preparation that affect earnings quality and comparisons. Offered fall and spring/summer semesters. Prerequisite: ACC 602 or equivalent.