Outcomes:

After completing this class, students should be able to:

• Evaluate corporate financial information:
• Identify the main issues associated with capital asses acquisition, use, and disposal.
• Describe the principal types of liabilities and recall how they arise.
• Apply time value theory to creation of investment portfolio.
• Analyze the principle sources of change to stockholder’s net worth.
• Identify the elements of comprehensive income and evaluate corporate income statement.
• Explain the steps required to measure cash flows of a period and compare and contrast the cash flows of a corporation between two periods or between two entities.
• Comprehensively evaluate the assets, liabilities, equity, cash flows and profits of a business.
• Identify basic accounting issues associated with corporate investments, mergers and international activities.