Oct 10, 2026  
2026-2027 Westminster College Catalog 
    
2026-2027 Westminster College Catalog

ACC 361 - Financial Statement Analysis

Semester Hours: 2

Financial Statement Analysis is a 2-credit course that requires students to analyze and interpret financial statements for the purpose of making decisions from the viewpoint of management, stockholders, and other stakeholders. Emphasis will be placed on cash flow analysis, accounting quality, risk analysis, and deriving information from notes to the company’s financial statements.

Prerequisite: ACC 202
When Offered: Alternating Years