ACCTG 415 - Intermediate Financial Accounting II

★ 3 (fi 6)(EITHER, 3-0-0)

Second of two courses (see ACCTG 414) covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for financing, liabilities and equity, related income measurement and disclosure, and cash flow. Prerequisites: FIN 301, and a minimum grade of C- in ACCTG 414.

ACCTG 418 - Advanced Financial Accounting

★ 3 (fi 6)(EITHER, 3-0-0)

The course analyzes the concepts and practices underlying financial reporting in more complex areas such as business combinations, multinational operations, future income taxes and not for profit organizations. Prerequisite: ACCTG 415. Open only to fourth-year Business students or by consent of the Department Chair.