ACCT 3190 - Financial Accounting and Reporting III
Lec. 3. Credit 3. Continuation of ACCT 3180. In-depth treatment of accounting and reporting for leases, income taxes, pensions, shareholder equity, EPS. Accounting changes and error corrections, and the statement of cash flows. Emphasis is placed on development of technical accounting skills including basic theory, valuation, and measurement. Accounting majors must earn a C or better to graduate.