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ISSUES IN FINANCIAL ACCOUNTING
ISSUES IN FINANCIAL ACCOUNTING
2012 Fall Term
3 Units
Accounting 757
This course presents an in-depth examination of accounting theory in some of the more complex and contentious areas that have evolved into current accounting practice. Major areas include: 1) earnings per share (EPS), 2) partial operations and SEC reporting requirements, and 3) revenue recognition, including how theory is applied in cases as diverse as consignments, installment sales, and franchises. This course also covers recent pronouncements not covered in ACCOUNT 261 and ACCOUNT 343.
Other Requirements: PREREQ: ACCOUNT 343
Class Schedule
Disclaimer
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