This second course in financial accounting continues the in-depth analysis of the measurement and reporting requirements under generally accepted accounting principles necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The effect of accounting for incomes taxes, pensions, leases, stockholders equity, and accounting changes on financial statements are examined. Earnings per share, accounting for changing prices, segmental information, and analytical review of financial statements are also covered.
Prerequisite: [Admission to the Zicklin School of Business (ZICK) or have ZKTP]
and [ACC 3000, ACC 2101, ECO 1001, ECO1002, STA 2000, and Sophomore
Standing]