Overview
Description
Conceptual framework that underlies generally accepted accounting principles and its application to investments, deferred taxes, leases, pensions and the statement of cash flows.
Requirements
Prerequisites
- with a “C” or better
ACC 402ACC 602
Original catalog text
Prerequisites
Prerequisite(s): ACC 402 with a “C” or better or ACC 602 with a “C” or better.
Units
Lecture3
Catalog Details
Offering
Offered: Every Fall and Spring
Terms
fall, spring
Attributes
StandardRepeatable up to 3 credits
Learning Outcomes
- describe technical accounting issues that have wide general application at the present time.
- analyze complex accounting problems.
- evaluate the detailed issues of a corporate financial report.
- research foundations of financial accounting rules and communicate findings through written and oral presentation.