Colorado State University Global 3 credits FIN
This course introduces the study of accounting principles to give students an understanding of the theory and logic that underlie basic accounting procedures and practices. It then focuses on reading, interpreting, and analyzing financial statements. Major topics include the underlying framework of Generally Accepted Accounting Principles (GAAP) and comparison with the International Financial Reporting Standards (IFRS), the accounting cycle, preparation of the four principal financial statements, and financial statements analysis as well as ratio analysis for strategic planning and decision making.
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