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Course Details



Carnegie Mellon: Tepper School of Business
Number: 45700
Title: Financial Accounting
Concentration: Required
Prerequisites: None
Description: The objective of this course is to provide an opportunity for you to acquire an ability to read intelligently financial statements. The first part of the course is devoted to developing a “double entry way of thinking” about a company’s activities and a basic understanding of the four primary financial statements the balance sheet the income statement the statement of cash flows and the statement of retained earnings. The second part of the course is devoted to specific income statement and balance sheet items such as revenue recognition current assets including accounts receivable and inventories noncurrent assets current liabilities noncurrent liabilities including bonds and leases intercorporate investments and business combinations and income taxes.

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