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Dec 26, 2024
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2020-2021 Graduate Catalog [ARCHIVED CATALOG]
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ACCT 612 - Financial Reporting IIICredit(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 Multiple Term Enrollment: N Grading Basis: Student Option PREREQ: ACCT 611 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
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