ACCT 601 Advanced Financial Accounting (2)

ACCT 601 introduces various topics beyond an introductory level including irregular items disclosed on the income statement, goodwill, identifiable intangible assets, asset impairment, long-term liability accounting, various revenue-recognition issues, and other selected topics. Topics are introduced from a preparer’s point of view and, as time allows, interpretation and analysis issues are discussed. Prerequisite(s): Full-Time-ACCT 591 Financial Accounting (2) or equivalent. Fully Employed- ACCT 652 Accounting Information and Control Systems (4).