May 28, 2024  
2015-2016 Catalog 
    
2015-2016 Catalog [ARCHIVED CATALOG]

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   ACC 312 - Financial Accounting & Reporting for Corporations II

4.0 Credits
Prerequisites: ACC 311  ; Minimum grade C-.
This course continues the study of the theoretical foundation, concepts, and principles (both U.S. and international) underlying financial statements of corporations with a focus on the liabilities and equity side of the balance sheet. The course also covers special revenue recognition issues, deferred taxes, earnings per share, statement of cash flows, and accounting changes and error analysis.
LEC 60 Clock hours



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