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.