BUS 6420 - Financial Accounting
Emphasis is on understanding and preparing financial accounting statements on past performance and projected future performance of organizations. Students will also learn to evaluate and efficiently use financial accounting statements to identify business problems and profit from business strengths. Topics include FASB’s conceptual framework, GAAP, measuring income, recording transactions, accounting for sales, inventories and cost of goods sold, long-lived assets and depreciation, liabilities and interest, valuation and accounting for bonds and leases, stockholder’s equity, statement of cash flows, accounting differences, and the International Accounting Standards.
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Prerequisite(s): BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course).
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