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Jan 31, 2026
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University General Course Catalog 2026-2027 (DRAFT)
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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.
Maximum units a student may earn: 3
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. apply technical accounting skills to solve financial accounting issues. 2. interpret financial accounting at the theoretical or conceptual level. 3. research accounting issues. 4. analyze accounting data.
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