BUS 344

As a continuation of BUS 343, this course further develops the ability to provide financial statements that faithfully represent the financial story of a business. The focus of topics is on the credit side of the statement of financial position and the cash flow statement, including accounting for current liabilities, non-current liabilities, shareholders’ equity, earnings per share, taxes, pensions, leases and accounting changes and errors with their disclosure requirements. -- Prerequisite -- BUS 343 -- Corequisite -- None. -- Pre or Corequisite -- None.