University General Course Catalog 2026-2027 (DRAFT) 
    
    Jan 31, 2026  
University General Course Catalog 2026-2027 (DRAFT)

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.

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.
5. explain how accounting concepts covered in the course relate to real life business situations.


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