ACC 5070 - Financial Reporting & Analysis II

Credits: 4

This is the second in a two-course sequence of core intermediate financial accounting courses examining the theory and practice of financial reporting. Students will develop an understanding of the principles involved in the preparation of general-purpose financial statements primarily as applied to the liabilities and stockholders’ equity side of the balance sheet, including measurement and disclosure issues and appropriate accounting transactions and methods. The course is designed to help students develop competencies in the major elements of financial accounting needed to make effective business decisions related to liabilities and stockholder’s equity.
Prerequisite(s): ACC 5060