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ACC 401 Intermediate Financial Accounting and Reporting
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.
SU Credits : 3.000
ECTS Credit : 6.000
Prerequisite : -
Corequisite : -