ACC 5070 - Financial Reporting and Analysis II

This course continues the sequence of core intermediate financial accounting courses examining the theory and practice of financial reporting. The focus of the course is the study of Generally Accepted Accounting Principles (U.S. GAAP), primarily as applied to the liabilities and equity side of the balance sheet and more complex accounting topics (investments, accounting for income taxes, pensions, leases, revenue recognition, etc.), including measurement and disclosure issues and appropriate accounting methods.