Financial Accounting and Reporting II

Catalog description

This course is a continuation of the two-course sequence examining the development, application, and importance of various accounting standards. Specific topics covered include liabilities, equity accounts, and other financial instruments. Exposure to spreadsheets and data visualization tools to assist with analysis of relevant accounting calculations continues from the first course. Students also study the effects of judgment and opinion on the “fairness” of statement presentation. Fee Information: Lab fee may be required. Prerequisite: ACCT 31020 with a C or better.