2014-2015 Undergraduate & Graduate Catalog
ACC 602 - Corporate Financial Reporting II
This course examines the conceptual and practical application of both generally accepted accounting principles and international financial reporting standards. Topics include financial statement preparation, accounting for liabilities, stockholders' equity, deferred taxes, and the reporting of accounting changes and diluted earnings per share. Offered fall semester. Prerequisite: ACC 310 or ACC 601 or equivalent. May not be taken for credit if the student has received credit for ACC 311 or equivalent.