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2017-2018 Saint Joseph’s College Online [Archived Catalog]

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AC 500 - Financial Accounting Standards & Analysis I

This course is intended to build on the accounting students basic working knowledge of accounting principles and concepts by expanding the understanding of how each is applied in more complex accounting practices.The conceptual framework and FASB pronouncements established by the Financial Accounting Standards Board are the primary basis for material covered within this course and will be the guiding path for accounting courses going forward.

Assignment Overview
Assignments: 10 Week Course
Interactivity: Discussion Board
Final Assessment: Final Case

Course Learning Objectives
Upon completion of this course, you should be able to do the following:

  • Examine the challenges facing accounting and the need for accounting standards.
  • Recognize the objectives of financial statements, the primary financial statements, and how they are used.
  • Value the need for ethics in accounting.
  • Demonstrate a good understanding of basic accounting assumptions and principles.
  • Employ basic accounting functions and prepare financial statements.
  • Understand the structure, purposes, and uses of the income statement.
  • Interpret and analyze the meaning of information contained within the income statement.
  • Recognize the interrelationship and interaction of the income statement with the other financial statements.
  • Understand the structures, compositions, and uses of the balance sheet and statement of cash flow.
  • Prepare a balance sheet and income statement from financial records.
  • Interpret and analyze the balance sheet and statement of cash flow.


Credits: 3


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