Course Descriptions
3000
Intermediate Financial Accounting I: (1). A focus on the conceptual
framework of financial reporting which emphasizes the
accounting model, the rationale underlying generally accepted accounting
principles, and the external disclosure consequences of corporate
decisions. Prerequisite: Accounting 2000 . This course is offered during
the fall semester.
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4020 Advanced
Financial Accounting: (1). Financial accounting and reporting
for selected noncorporate entities, such as partnerships and
governmental units, and for multicorporate or "consolidated" business
enterprises. Selected accounting topics concerning multinational
enterprises will be introduced. Prerequisite: Accounting 3010 . This
course is offered during the spring semester.
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671 Financial
Accounting Problems: An in-depth study of selected financial
accounting topics. Applications oriented using cases to illustrate
the
impact of current issues on accounting practice.
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672 Financial
Accounting Theory: A study of the financial accounting
literature with emphasis on current developments and the authoritative
pronouncements that influence the application of accounting theory.
Includes examination of the theory of income recognition and asset valuation.
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