2017-2018 Graduate Catalog

ACCT 5120 FIN. ACCT. FOR CORPORATIONS

Focuses on the application of Generally Accepted Accounting Prin. to corporate financial statements.Topics covered include the in- come statement,statement of cash flows,analysis of currents items on the balance sheet,fixed and other long-term assets,long-term liabilities,stockholder equity plus earnings per share,and the impact of recent pronouncements by the Financial Accounting Standards Board and the Securities and Exchange Commission. Emphasis will be placed on the use of spreadsheets in solving financial accounting problems. Prerequisite: ACCT 5002 or Permission of Insrtuctor Type of Course: Elective, MSMSA Program

Credits

3

Prerequisite

ACCT 5002