Honors - Financial Accounting II

Catalog description

This second course in financial accounting continues the in-depth analysis of the measurement and reporting requirements under generally accepted accounting principles necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The effect of accounting for incomes taxes, pensions, leases, stockholders equity, and accounting changes on financial statements are examined. Earnings per share, accounting for changing prices, segmental information, and analytical review of financial statements are also covered.