ACC 357 - Equity Accounting

Institution:

University of Michigan-Ann Arbor

Subject:

Description:

To study accounting theory and financial statement presentation underlying equities and income determination. Topics include non-current liabilities, bonds, stockholders' equity, revenue recognition, accounting changes, dilutive securities and earnings per share, income tax allocation, pensions, leases and the statement of cash flows. 3.000 Credit hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Accounting & Finance Department Course Attributes: Upper Division

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umich.edu

Phone Number:

(734) 764-1817

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Trimester

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