Mar 29, 2024  
2022-2023 Graziadio Academic Catalog 
    
2022-2023 Graziadio Academic Catalog [ARCHIVED 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