ACC 313 - External Financial Reporting Issues

Institution:

Creighton University

Subject:

Accounting

Description:

The course involves an intermediate study of contemporary accounting theory and practice. Emphasis is placed on understanding the four financial statements presented in an audited set of financial reports, including an in-depth examination of earnings per share and the statement of cash flows. Financial accounting standards and practices related to cash, receivables, and inventory are examined in detail. The functions, nature, and limitations of accounting as expressed in professional literature are analyzed. Skills for assessing and solving problems in unstructured business settings are introduced in the course. P: ACC 202 with a grade of C or better; Jr. stdg.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.creighton.edu

Phone Number:

(402) 280-2700

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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