Detailed Course Information |
Spring Term 2025
03/11/2026 |
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| AC 625 - Fin Reporting Standards&Prac I |
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AC 625 - Financial Reporting Standards and Practices I
An intensive study of the theory and practice of financial reporting. Emphasis is placed on the generally accepted accounting principles leading to the dissemination of information through the financial statements. Topics include methods of asset valuation and classification, liability recognition, income recognition, and measurement of equity. The ramifications of accounting method choice and earnings management on financial statement informativeness are considered. Students who have taken AC 320 and AC 321 or equivalent courses may not take this for credit.
Prerequisite(s): AC 210 and AC 211, or AC 603, or equivalent.
3.000 Credit hours Levels: Graduate Schedule Types: Lecture, On-line Accounting Department Course Attributes: College 03 - Fee Assess Restrictions: Must be enrolled in one of the following Levels: Graduate Prerequisites: (Undergraduate level AC 210 Minimum Grade of C and Undergraduate level AC 211 Minimum Grade of C) or Graduate level AC 603 Minimum Grade of C or Graduate level MBA 612 Minimum Grade of C |
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