Course Catalog

Course Catalog

NUMBER COURSE TITLE
ACCTG 305
ADVANCED FINANCIAL ACCOUNTING TOPICS

Effective 5/22/14 Provides a more in-depth analysis and discussion of highly relevant accounting topics previously introduced in ACCTG 301A and 301B. Topics will be covered in part by examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting. Imparts an enhanced understanding of the practical issues in determining the appropriate accounting for transactions covered under these topics.

Prerequisite: ACCTG 301A and ACCTG 301B., Units: 3 , Offered: Fall 2014 , Summer 2014 , Spring 2014