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This course will teach students how to analyze financial statements in detail. The financial statements will be approached from the users' perspective rather than the preparers' perspective. The course will combine the case approach with the lecture approach so students can apply the concepts learned to real businesses. Students will examine the financial statements of actual businesses in order to assess the presentation of the financials to judge whether the financial statements are presented fairly or are misleading in any way. Prerequisite: BC 600.