ACCT2227

This course is designed to further develop knowledge of financial accounting theory, concepts, practice and procedures related to inventory, debt and equity financing, fixed asset acquisition and utilization and leases. This course also incorporates financial statement analysis to develop students ability to identify key performance areas within the financial statements or possible errors/irregularities within the financial statements. Continued study of generally accepted accounting principles is also included.

Student Learning Outcomes
? Account for inventories.
? Account for debt obligations.
? Prepare a statement of stockholders? equity.
? Account for non-current operating assets throughout their life cycle.
? Account for investments in the various types of debt and equity securities throughout their life cycle.
? Account for the various types of leases from both the lessee's and the lessor's perspective
? Apply ratio analysis on financial information to determine the financial strength of a company.
? Interpret financial statement analysis for possible errors or irregularities.
? Demonstrate ethical behavior when applying accounting principles and procedures