ACC 3230. Financial Reporting and Analysis III (3 credits)

A continuation of ACC 3220, Financial Reporting and Analysis III further explores financial accounting theory with emphasis on leases, pensions, deferred taxes, and equity items. It also examines how to report changes in accounting and concludes with a capstone chapter that revisits the cash flow statement The course considers the ethical and decision-making impacts of management’s financial accounting decisions in addition to the procedural aspects of financial accounting recognition and disclosure. The course also considers techniques for researching, analyzing, and interpreting financial statements and disclosures. PREREQ: ACC 3220