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ACCT 602. Advanced Financial Accounting II

Credits: 3
Department: Accounting
Description: Advanced accounting theory and literature as applied to long-term liabilities, stockholders' equity, statement of cash flows, and specialized topics.
Semester Offered: DEMAND
Grading Method: ABCDF
Permissions: Permission of department

Student Learning Outcomes

1. Students will be able to measure amounts for transactions, record transactions, and create disclosures for long-term liabilities, convertible securities, and investments.
2. Students will be able to measure amounts for transactions, record transactions, and create disclosures for components of stockholders' equity and prepare the stockholders' equity section of the balance sheet.
3. Students will measure amounts for transactions, record transactions, and create disclosures for revenue recognition at the point of sale, before delivery, and after delivery.
4. Students will compute earnings per share for a simple and complex capital structure.
5. Students will identify sources of information and create a statement of cash flows.
6. Students will measure amounts for transactions, record transactions, and create disclosures for other specialized accounting topics.






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