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Institution:
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Wilkes University
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Subject:
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Accounting
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Description:
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This course is a study of the accounting standards applicable to intangible assets, liabilities, and stockholders' equity. Also, it focuses on the application of generally accepted accounting principles that relate to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include earnings per share, securities that can dilute earnings per share, corporate investments, and accounting for corporate income taxes and pensions.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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[[ACC-201]] with a minimum grade of 2.0.
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(570) 408-5000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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