Apply Financial Accounting Procedures
Apply intermediate-level financial accounting procedures to the construction and interpretation of balance sheets, income statements, and statements of cash flows.
Evaluate Ethical Considerations
Evaluate the ethical considerations of such accounting-related topics as earnings management and the strategic choice of accounting procedures.
Understand the use of fair values in accounting.
Analyze Business Issues
Use the structure of financial statements and an understanding of financial accounting standards and processes to analyze business issues in an unstructured, case-based setting.