Program Overview

Program Overview

Course Description

The PEBU 0372 course focuses on financial statement analysis, providing students with a detailed understanding of financial statement analysis by users of financial statements. Students learn about common features of mandatory and voluntary accounting disclosures, behaviors, and interactions among different users of financial statement information.

Program Details

GSA Competencies and Levels

The course applies fiscal law, policies, regulations, principles, standards, and procedures to financial management activities, covering Financial Concepts, Policies, and Principles at levels L1, L2, and L3.

Course Objectives

• Apply fiscal law, policies, regulations, principles, standards, and procedures to financial management activities
• Understand common features of mandatory and voluntary accounting disclosures
• Analyze behaviors and interactions among different users of financial statement information

Additional Information

Privacy and Student Policies

In general, the university does not disclose non-directory information to third parties unless the student has provided consent as required by § 23.1-1303.B.5 of the Code of Virginia, or the disclosure meets a qualified exception under FERPA. Some programs may have additional or alternative policies and procedures.