ACCOUNTG 322 - Financial Reporting II

Institution:

University of Massachusetts Amherst

Subject:

Description:

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umass.edu

Phone Number:

(413) 545-0111

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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