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Course Catalog

ACC 401 Intermediate Financial Accounting and Reporting 3 Credits
The purpose of this course is to enhance students' understanding of financial reporting and accounting practice through knowledge and skill refinement. The course is a continuation of ACC 201 - Introduction to Financial Accounting and Reporting. Differences between the US and International accounting standards and the ethical dilemmas faced by the managers and accounting professionals are covered. Drawing on examples from the annual reports of real companies, the course goes into more advanced accounting topics such as: company income tax, non-current asset revaluations and impairments, accounting for long-term liabilities, and accounting for investments in debt and equity securities.
Last Offered Terms Course Name SU Credit
Fall 2019-2020 Intermediate Financial Accounting and Reporting 3
Fall 2018-2019 Intermediate Financial Accounting and Reporting 3
Fall 2013-2014 Intermediate Financial Accounting and Reporting 3
Spring 2012-2013 Intermediate Financial Accounting and Reporting 3
Spring 2011-2012 Intermediate Financial Accounting and Reporting 3
Spring 2007-2008 Intermediate Financial Accounting and Reporting 3
Prerequisite: ACC 201 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements: