2025-2026 Undergraduate Catalog 
    
    Dec 07, 2025  
2025-2026 Undergraduate Catalog
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ACCT 3321 - Financial Statement Analysis

3 hour(s)
This course provides an in-depth examination of financial statement analysis, equipping students with the skills to interpret, evaluate, and use financial information effectively. Students will learn to analyze a company’s financial health and performance by examining its financial statements, including the Consolidated Statements of Operations, Balance Sheets, Statements of Cash Flows, and Shareholders’ Equity. The course will cover key concepts such as ratio analysis, trend analysis, cash flow analysis, and earnings quality assessment. Students will explore how financial statement information impacts business decision-making, investment analysis, credit evaluation, and strategic planning. Emphasis will be placed on understanding Generally Accepted Accounting Principles (GAAP) and applying analytical techniques to real-world cases.
Prerequisite(s): ACCT 2311  ACCT 2312  ECON 2301  ECON 2302  
Offered: FALL



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