Corporate Reporting II

Catalog description

The Corporate Reporting pairing provides an understanding of the basic financial statements and disclosures, revenue and expense recognition, profitability analysis, and the effect of business transactions on a company's financial statements and footnotes. This is the second course in the Corporate Reporting pairing, with a particular emphasis on certain accounts (property plant and equipment, investments, and various liabilities, including long-term debt, leases, pensions and other postretirement benefits). International (IFRS) aspects also are considered. Offered as ACCT 301 and ACCT 401 . Prereq: ACCT 200 .