Catalogue 2012 - 2013

AC 305 Financial Reporting II

Credits

3 cr.

Prerequisite

AC 201.

Course Description

This second course in financial reporting is the first of a three-course sequence that offers an in-depth examination of the financial reporting process. Emphasis is placed on the application of theory to the preparation and use of financial accounting information. Key outcomes include an understanding of the flow of information through the accounting cycle and the measurement and reporting requirements for cash, receivables, inventories, plant and equipment, intangible assets and current liabilities.

Distribution

MR

Offered

in the fall semester.