ACCT 240 — Financial Accounting II
This course is the second in the Financial Accounting sequence. It continues and builds on ACCT 230. The topics in ACCT 240 include an in-depth analysis of the measurement and reporting requirements of both the US Generally Accepted Accounting Principles and International Financial Reporting Standards for the preparation of a complete set of financial statements (Income Statement, Balance Sheet, Stockholders? Equity, and Statement of Cash Flows). In addition, the course covers the impacts of accounting for income taxes, pensions, leases, stockholders? equity and accounting changes in financial statements, investment, earning per shar as well as an analytical review of financial statements