ACC 403 - Financial Reporting III
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.
Units of Lecture: 3
Offered: Every Fall and Spring
Student Learning Outcomes
Upon completion of this course, students will be able to:
1. demonstrate in depth understanding of technical accounting issues that have wide general application at the present time.
2. analyze complex accounting problems.
3. demonstrate the ability to comprehend the detailed issues of a corporate financial report.
4. discuss International Financial Reporting Standards and their differences from United States Generally Accepted Accounting Principles.
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