Course: ACCT 620B. Financial Accounting Reporting II (3)
Prerequisite: ACCT 620A. Building on ACCT 620A: Financial Accounting Reporting I, this course further explores financial reporting focused on for-profit business entities. Topics include financial accounting reporting of payable and accrued liabilities, contingencies and commitments, long-term debt, leases, compensation and benefits, financial statements of employee benefit plans, equity, income taxes, accounting for changes and error corrections and accounting for subsequent events.