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    Feb 14, 2026  
2026-2027 DRAFT Catalog 
    
2026-2027 DRAFT Catalog

ACCTG 305 Advanced Financial Accounting Topics


3 unit(s)
Provides a more in-depth analysis and discussion of highly relevant accounting topics by examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting. Imparts an enhanced understanding of the practical issues in determining the appropriate accounting for transactions covered under these topics. Prerequisite(s): ACCTG 100B 


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