ACC 312 - Financial Accounting & Reporting for Corporations II

4.0 Credits

Prerequisites: ACC 311 with a grade of C- or higher.
Explores the current regulatory concepts, principles and standards (FASB & IASB) of financial accounting and reporting. Part 2 of a two-course sequence, this course focuses on the liability and equity side of the balance sheet, including revenue recognition, deferred taxes, accounting changes and error correction.
LEC 60 Contact hours