Course is for students who are not accounting majors and is especially useful for those contemplating a career in financial management or a CFA designation. It is for students who want to build on the financial accounting knowledge developed in ACCTG 311, and provides the necessary foundation for courses in financial statement analysis and tax. Further depth is provided in balance sheet valuation, income measurement, earnings per share and cash flow analysis. Prerequisite: ACCTG 311. Corequisite: FIN 301. Not open to students with credit in ACCTG 414 or 415.