AC 621 - Accounting and Financial Reporting

4 credit(s)
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. This course may not be used for credit in the MSAT program; however, it provides prerequisites for the MSAT. MBA students may take it as an elective toward their degree.
Prerequisite(s): AC 210 and AC 211, or AC 603.

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