ACCT 612 - Financial Reporting III (2cr.)

Credit(s): 2

FINANCIAL REPORTING III
Component: Lecture
This course is part 3 of a 3-course series that builds upon topics covered in introductory financial accounting. Included in the series are more complex issues of corporate reporting theory. Part III covers revenue recognition, accounting for income taxes, pensions and leases, accounting changes and error analysis, statement of cash flows, and disclosure requirements.
Allowed Units: 2 Grading Basis: Student Option
PREREQ: ACCT 611 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.