ACCT 34600 - Financial Accounting Theory and Reporting NLA

Institution:

Ithaca College

Subject:

Accounting

Description:

This one-semester course for students in the accounting major and the accounting concentration is a continuation of ACCT 34500 Intermediate Financial Accounting. It covers complex topics related to balance sheet valuation and income measurement and includes both topical coverage and reporting considerations. Students are expected to deal with detailed pronouncements and the advanced concepts in Intermediate Financial Accounting, such as accounting for pensions, income taxes, earnings per share, and accounting changes. Reporting issues and requirements are also covered. Text and cases are used. Intended for those planning to pursue public accounting certification (CPA). Prerequisites: ACCT 34500; junior standing. 3 credits. (S,Y)

Credits:

1.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.ithaca.edu

Phone Number:

(607) 274-3011

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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