Searching…

University Catalog

Print Page



ACCT 371. Financial Accounting and Analysis

Credits: 3
Department: Accounting
Description: Financial statement measurement and derivation. Develop an in-depth understanding of financial statement concepts such as revenue recognition, cash flows, assets, liabilities, shareholders' equity, revenue, and expenses.
Prerequisites: ACCT 292
Semester Offered:
  • Fall
  • Spring
  • Summer
Grading Method: ABCDF

Student Learning Outcomes

1. Prepare and interpret the income statement, balance sheet, and statement of cash flows.
2. Determine the effects of transactions on a business entity's financial statements. This will include transactions for the following topics: a) cash and receivables, b) inventory, c) property, plant and equipment, d) intangible assets, e) current and long-term liabilities, f) stockholders' equity, g) leases, and h) pensions






The contents in this catalog and other university publications, policies, fees, bulletins or announcements are subject to change without notice and do not constitute an irrevocable contract between any student and St. Cloud State University.