AC 702 - Advanced Financial Accounting

(3.00 cr.)

Restricted to M.Acc. and graduate accounting certificate students. Building on their study of intermediate accounting, students gain an understanding of financial accounting concepts, use data to engage in problem-solving, and learn technical details regarding pensions and additional financial instruments. Topics include stockholders' equity, dilutive securities and earnings per share, accounting for income taxes, accounting for pensions, postretirement benefits, accounting changes and error analysis, statement of cash flows, and full disclosure in financial reporting. Closed to students who have taken the course as a topic under GB 763. (Summer only)