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Nov 24, 2024
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ACC 403 - Financial Reporting III (3 units)
Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows.
Per university policy, this course may be repeated only once for credit.
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better; ACC 405 with a “C” or better or ACC 605 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 demonstrate in depth understanding of technical accounting issues that have wide general application at the present time.
2. Students will be able to analyze complex accounting problems.
3. Students will be able to demonstrate the ability to comprehend the detailed issues of a corporate financial report.
4. Students will be able to discuss International Financial Reporting Standards and their differences from United States Generally Accepted Accounting Principles.
Click here for course scheduling information. | Check course textbook information
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