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, 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.

Note: Effective Spring 2013 - Change in Prerequisites: 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.

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