ACG 3113 - Financial Accounting and Reporting II

Institution:

Chipola College

Subject:

Description:

A continuation of ACG 3103 with an emphasis on liabilities and stockholders' equity issues. Also includes investments, revenue recognition, and accounting changes. There is emphasis on both conceptual and practical issues. The course presents the theoretical setting for accounting practices and procedures. When alternative positions can be taken on matters of theory and practice, such alternatives and the positions of leading authorities are discussed. In addition to pointing out the confl icts that exist within the traditional structure of accounting, the course strives to provide the student with an analytical basis for making his/her own evaluation of controversial areas. Prerequisite: ACG 3103. 3 semester hours credit. [A]

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.chipola.edu

Phone Number:

(850) 526-2761

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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