BUAC 737

Financial Reporting involves the study of how financial executives can meet their reporting obligations in communicating the financial performance of their companies. The course reviews the financial reporting requirements including those imposed by the Sarbanes Oxley Act on public companies that will fulfill the informational needs of various stakeholders, including investors, stockholders and creditors, the primary financial statement users, along with customers, employees, and regulators. The course examines techniques to effectively meet these informational requirements, including accounting for and disclosing transactions and events that affect the primary financial statements income statement, balance sheet, statement of stockholders equity and cash flow statement.