ECON 033. Financial Accounting


This course is designed to provide students with an intermediate level study of corporate accounting theory and practice as it falls within the framework of United States generally accepted accounting principles (GAAP). A major focus of the course is how accounting provides information to various user groups so that they can make more informed decisions. In particular, students will learn the steps in the accounting cycle leading up to the preparation and analysis of corporate financial statements. Students are also exposed to some of the fundamental differences between federal tax rules and external financial reporting requirements and are made aware of the organizations that influence and contribute to the body of knowledge in financial accounting. Finally, ethical issues that may be confronted by the accountant are also discussed throughout the course.
Prerequisite: ECON 001 .
Social sciences.
1 credit.
Fall 2023. Hargadon.
Spring 2024. Hargadon.
Fall 2024. Hargadon.
Spring 2025. Hargadon.
Fall 2025. Hargadon.
Spring 2026. Hargadon.
Catalog chapter: Economics  
Department website: http://www.swarthmore.edu/economics


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