2025-2026 Undergraduate Catalog 
    
    Jun 07, 2025  
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2025-2026 Undergraduate Catalog
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ACCT 309 Financial Statement Analysis

Credit 3
This course investigates the use of financial statements from the view of main users of these statements. Prospective users include investors, financial analysts, and creditors who have to assess the information content of accounting numbers and the predictive value of accounting data. Balance sheet and Income Statement Information, Cash Flow Statements, profitability analysis, and ratio analysis and interpretation are covered. Prerequisite(s): ACCT 302 , with a grade of “C” or higher.


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