Jul 20, 2024  
Fitchburg State University 2020-2021 Undergraduate Catalog 
Fitchburg State University 2020-2021 Undergraduate Catalog [ARCHIVED CATALOG]

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BSAD 2010 - Introduction to Financial Reporting

3 cr. 3 hr. Day course offered every semester. Also offered evenings.

This course provides an overview of financial accounting/reporting in its role as an information system within the socioeconomic environment of business. Financial reporting concepts and practices are presented from a decision perspective in which the content of financial statements and the analysis, interpretation and application of this information in making rational business decisions are examined. Relationships between business events and elements of the financial statements are analyzed. Coverage of accounting procedures is presented to the extent that they are necessary to understand the substance of financial statement information. Internal control of accounting systems will be considered. A base of analytical tools will be provided for interpretation of financial information. Specific financial accounting issues related to current and long-term operational assets, current liabilities, debt instruments and equity are discussed.

Prerequisite(s): Sophomore status. BSAD 1700  or CSC 1400 

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