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    May 18, 2024  
2019-2020 Catalog 
2019-2020 Catalog [ARCHIVED CATALOG]

ACCTG 305 Advanced Financial Accounting Topics

3 unit(s)
Provides a more in-depth analysis and discussion of highly relevant accounting topics previously introduced in ACCTG 301A  and ACCTG 301B . Topics will be covered in part 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 301A  and ACCTG 301B .

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