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.

Maximum units a student may earn: 3

Prerequisite(s): ACC 402 with a “C” or better or ACC 602 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. describe technical accounting issues that have wide general application at the present time.
2. analyze complex accounting problems.
3. evaluate the detailed issues of a corporate financial report.

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