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    Winona State University
  Sep 26, 2017
2017-2018 Undergraduate Catalog
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ACCT 414 - Advanced Financial Accounting Topics

(3 S.H.)

This course is intended to provide a comprehensive review of intermediate and advanced level financial accounting topics included on the financial accounting and reporting section of the uniform CPA exam (FAR). Course topics include the study of the conceptual framework of financial accounting, financial statement format and disclosure requirements, asset measurement and disclosure concepts, liability and equity measurement and disclosure concepts, revenue and expense measurement, lease accounting, pension accounting, business combinations and consolidated financial statements, accounting for derivatives and hedging, governmental and not-for-profit entity accounting. Prerequisites for College of Business majors and minors: Admission to the College of Business and completion of, or concurrent enrollment in ACCT 340 - Governmental and Other Not-For-Profit Accounting  and ACCT 413 - Advanced Financial Accounting . Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered fall and spring semesters.

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