Dec 04, 2021  
2021-2022 Graziadio Academic Catalog 
  
2021-2022 Graziadio Academic Catalog

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 ACCT 620 Accounting (3)  or ACCT 652 Accounting Information and Control Systems (4) . Fully Employed–ACCT 652 Accounting Information and Control Systems (4) .

Grading Basis: Graded