AC 3220 - Financial Reporting II

A continuation of the concepts begun in Financial Reporting I. Balance sheet topics will include liabilities like long-term debt, pensions, and leases along with stockholders’ equity accounts. May include other advanced topics. Pronouncements of the AICPA, FASB and other authoritative sources are an integral part of this course. Prerequisite: AC 3210 or permission of the instructor. (4 credits)