Fundamentals of Financial Reporting for Public Policy

This course provides an introduction to the principles of financial accounting with an emphasis on interpreting and analyzing financial statements for informed decision-making. Students will develop the skills to understand the financial performance and position of organizations by learning how to read balance sheets, income statements, cash flow statements, and related disclosures. The course also introduces the unique features of governmental and nonprofit accounting. By the end of the course, students will be equipped to critically evaluate financial information, including that relevant to public policy, government management, and nonprofit organizations.