University General Course Catalog 2020-2021 
    
    Dec 07, 2022  
University General Course Catalog 2020-2021 ARCHIVED CATALOG: LINKS AND CONTENT ARE OUT OF DATE.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, students will be able to:
1. 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. show improvement in their technical skills related to various accounting issues with have wide general application.
3. discuss many of the difficult issues facing the accounting profession currently.
4. analyze accounting problems.
5. examine and comprehend the detailed issues of a corporate financial report.


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