Accounting Systems and Analytics

ACCTG 320 · Autumn 2026 · Section A

Monday, Wednesday · 13:30–15:20 · PACCAR 292

Sep 30, 2026 – Dec 11, 2026

Class 12

Analyzing Accounting Disclosures and Financial Statement Analysis

Description

This class examines information contained in accounting disclosures and introduces techniques for locating and comparing important disclosure information. Disclosures are important because they provide context and details that cannot always be observed directly from the numbers reported in the financial statements. This class also introduces the use of financial statement information to evaluate a company's financial performance and position. Financial statement analysis is important because accountants and other users rely on relationships and changes in accounting numbers to better understand business activities.

Motivation

What can financial statements tell us about a company's performance and position?

Review

Previous classes focused primarily on detailed datasets and individual transactions. This class changes the level of analysis by examining how aggregated accounting information can be used to understand the company as a whole.

Preparation

Materials