2023-24 Undergraduate Catalog

ACCT 499 Special Topics in Financial Accounting

Theory and practice at the advanced level in financial accounting theory, reporting, and analysis of selected topics. This course focuses on special issues in revenue recognition, leases, pensions and post-retirement benefits, deferred income taxes, accounting changes and prior period adjustments, and such other financial accounting topics as selected by the instructor. Students will be required to perform research on pertinent accounting issues using the FASB Accounting Standards Codification.

Credits

3

Prerequisite

ACCT 312

Distribution

Business

Offered

Fall.