ALS 350 Financial Accounting - Keck Graduate Institute

This course is to provide students with the fundamentals needed to identify, interpret and analyze most common financial statements. The course approaches financial accounting from the perspective of data users (e.g., stock analysts, investors, financial managers) and not data providers (e.g., accountants, auditors, corporate controllers). Therefore, while giving an overview of the accounting processes where financial statement information originates, the course focuses on using the reported financial accounting information to evaluate company performance and financial health.

Mandatory first-year MBS students. No prior background in accounting or finance is assumed.

Understand the purpose, content, and structure of three primary financial statements.

Carry out basic accounting processes from recording business transactions to the preparation of financial statements.

Analyze financial statements to evaluate the financial strength of a company.