ACC 404

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Financial Accounting 2

Accountancy Marriott School of Business

Course Description

Continued advanced financial statement development and evaluation.

When Taught

Fall

Min

3

Fixed/Max

3

Fixed

3

Fixed

0

Other Prerequisites

Admission to School of Accountancy.
Passing grade in ACC 401, ACC 406, ACC 407.

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.