ACC 402 - 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.
Grading Basis: Graded
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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