Introduction to Financial Accounting

Lecture, three hours; discussion, one hour. Limited to Master of Applied Economics students. Financial accounting is concerned with preparation and public dissemination of financial reports designed to reflect corporate performance and financial condition. By providing timely, relevant, and reliable information, these reports facilitate decision-making of investors, creditors, and other interested parties. Financial markets depend on information contained in these reports to evaluate executives, estimate future stock returns, assess firms' riskiness, and allocate society's resources to their most productive uses. Letter grading.

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22F

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