Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

NUMBER COURSE TITLE
ACCTG 306
Advanced Issues Financial and SEC Reporting

Provides an understanding of the relevant accounting standards for preparation of financial statements for private companies in accordance with US GAAP, and for public companies under SEC regulations SX. Material will be covered through reviewing and discussing the authoritative reporting guidance, and analyzing real-world prepared financial statements. Covers the reporting requirements for the most common SEC filings required under the 1933 and 1934 Securities Acts, including understanding the various reporting forms (10K, 10Q, S-1). Imparts an enhanced understanding of some of the current reporting issues being faced by companies through reviewing actual SEC comment letters on registrant filings. Prerequisite: ACCTG 301A and ACCTG 301B.

Units: 3