ACCTG 480 - Accounting Honors Seminar Part I

3 units (fi 6)(EITHER, 3-0-0)

Faculty of Business

This is primarily a case-based course that covers the preparation of integrated pro forma financial statements and their use in making financial decisions, as well as selected other topics in financial accounting. Topics will vary from year to year with case selection, and may include (but are not necessarily limited to) the areas of revenue recognition, cash flow analysis, intangible assets, asset impairment, inter-corporate investments, hybrid debt securities, leases, pensions, and equity-based compensation. While the course contains sufficient technical material to ensure familiarity with the financial reporting issues discussed, the main emphasis of the course will be on the interpretation and use of financial information for purposes of decision making. Prerequisites: ACCTG 415, FIN 301