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  • ACCC 220 – Financial Reporting (0.6)

ACCC 220 – Financial Reporting (0.6)

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The Financial Reporting competency focuses on understanding financial reports and how they are used by decision‐makers. You’ll learn how to read and understand an annual report, how to prepare an income statement and balance sheet, and become familiar with different types of audit reports such as ISO, GAAP, and SOX and what they are used for. This is the third in a series of eight accounting competencies and should be completed after Fundamentals of Accounting and Accounting Cycle & Transaction Analysis.


COMPETENCY OBJECTIVES

Upon successful mastery of this competency, you will be able to:

  • Demonstrate the ability to read and comprehend an annual report.
  • Understand the different types of audit reports (e.g., ISO, GAAP, SOX).
  • Prepare an income statement and balance sheet.
  • Demonstrate an understanding of the Statement of Cash Flows and how they are used for operating, investing, and financing decisions.
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