Portland-State-University 2023-2024 Bulletin

Actg 511 Financial Reporting

An introduction to the reporting system used by businesses to convey financial information to parties external to the enterprise. Primary emphasis is placed on understanding the financial reports that are the end product of this system—what they do and do not tell the user about a business enterprise. The accounting principles, conventions, and concepts underlying financial reporting are examined with the objective of developing the ability to read, comprehend, and perform a basic analysis of financial statements. An introduction to environment performance reporting also will be provided. Ethics are essential in accounting and provide guidance on all aspects of financial reporting topics covered in this course.


  • Up one level
  • 500