ACC-601 Intermediate Accounting III
This course discusses accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases. The course also covers principles involved in accounting for changes of various types as well as for correction of errors. This course will also summarize the preparation of statements of cash flows as well as full disclosure in financial reporting. Throughout, the course will analyze the impact of international accounting standards on accounting issues. The material makes references to both the U.S. Accounting Standards issued by the Financial Accounting Standards Board (FASB) and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
Advisory: Working knowledge of Microsoft Excel is required.