ACC 404
Financial Accounting 2
Accountancy
Marriott School of Business
Course Description
Continued advanced financial statement development and evaluation.
When Taught
Winter
Grade Rule
Grade Rule 8: A, B, C, D, E, I (Standard grade rule)
Min
3
Fixed
3
Fixed
3
Fixed
0
Other Prerequisites
Admission to School of Accountancy.
Title
Prepare Journal Entries and Footnote Disclosures
Learning Outcome
Demonstrate, through homework, quizzes and examinations that you can prepare journal entries and footnote disclosures required to account for and report in compliance with GAAP the following areas:
Leases
Derivatives
Stock related transactions
Earnings per share
Investments
Consolidations
Income taxes
Title
Accounting for Changes and Error Corrections
Learning Outcome
Demonstrate, through homework, quizzes and examinations, that you can apply the appropriate procedures for accounting for changes and error corrections.
