ACC 402 - Financial Reporting II
Conceptual framework that underlies generally accepted accounting principles and its application to the long-term assets, current and long-term liabilities, and stockholders’ equity.
Per university policy this course may be repeated only once for credit.
Prerequisite(s): ACC 401 with a “C” or better or ACC 601 with a “C” or better.
Units of Lecture: 3
Offered: Every Fall and Spring
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to explain key aspects of financial reporting practice and theory in the areas of revenue recognition, long-lived assets, investments, current and non-current liabilities, including bonds and leases.
2. Students will be able to show improvement in their technical skills related to various accounting issues with have wide general application.
3. Students will be able to discuss many of the difficult issues facing the accounting profession currently.
4. Students will be able to analyze accounting problems.
5. Students will be able to examine and comprehend the detailed issues of a corporate financial report.
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