Focuses on the use of published financial statements in evaluating business entities. Emphasis is on the evaluation and interpretation of economic events and financial information for purposes such as making investment and credit decisions, evaluating the entities' short and long term debt paying potential, and predicting the entities' potential for generating cash and income in the future. Computer-based; analytical tools will be used throughout the course. Equivalent to ACCT-815. Prerequisite: take ACCT-2110.