University General Course Catalog 2017-2018 
    
    May 25, 2019  
University General Course Catalog 2017-2018 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE. CHECK WITH YOUR ADVISOR.

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ACC 602 - Financial Reporting II

(3 units)


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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