BU 617

Financial Accounting I

This course focusses on the concepts, methods and uses of financial information. It includes an in-depth examination of the accounting theory that is the basis of current accounting practice and how it can be applied to emerging issues; the application of the procedures and practices under Generally Accepted Accounting Principles (GAAP); and the examination of how financial accounting serves the needs of external decision-makers: investors, creditors, and other interested individuals and groups including the public at large. Prerequisites: BU607 Exclusions: BU697m