ACCT3321 · Accounting

Intermediate Accounting for Finance and Consulting

Carroll School of Management

This intermediate financial accounting course builds on ACCT1021 to provide, in greater depth, a comprehensive understanding of financial accounting topics important to assessing firm performance. The course is designed to teach users of financial statements (rather than preparers of financial statements) how accounting information, shaped by regulation, has advantages and limitations in assessing the economics of the underlying business. The goal of the course is to provide a better understanding of financial reporting and accounting information as an input to evaluating a firm. With hands-on use of cases and SEC filings, this course is beneficial for students seeking careers that require the use of financial statement information as an input to decision-making.