Jul 06, 2022  
2014-2015 Undergraduate Catalog 
2014-2015 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 414 - Advanced Financial Accounting Topics

(3 S.H.)

This course is intended primarily for students planning to take the CPA exam.  Course topics include accounting, theory and concepts, financial statement format and disclosure requirements, asset measurement and disclosure, liability and equity reporting, revenue and expense measurement, lease accounting, pension accounting, business combinations and consolidations, derivatives and hedging, and basic governmental and not-for-profit accounting. Prerequisites for College of Business majors and minors: Admission to the College of Business and completion of, or concurrent enrollment in  ACCT 413 - Advanced Financial Accounting  .  Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only.

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