Catalogue 2012 - 2013

AC 306 Financial Reporting III

Credits

3 cr.

Prerequisite

Grade of C- or better in AC 305.

Course Description

This is the third in a three-course sequence offering an in-depth examination of the financial reporting process. Similar to AC 305, emphasis is placed on the application of theory to the preparation and use of financial accounting information. Key outcomes include an understanding of the measurement and reporting requirements for bonds, leases, pensions, investments, current and deferred income taxes, owners' equity, and earnings per share.

Distribution

MR

Offered

in the spring semester.