 | | ACCO 671 | Financial Accounting and Reporting II | Credits: | 3.0 | Department: | Accountancy | Program: | Graduate Certificate in Management Accounting |
Prerequisite: ACCO 661 Building on Financial Accounting and Reporting I, this course develops both professional judgement and decision making in financial statement preparation and analysis by examining several current measurement and disclosure issues in financial accounting as prescribed by the Canadian Institute of Chartered Accountants (CICA) Handbook and accounting literature. Topics include accounting for long-term debt, employee future benefits, future income tax, financial instruments and earnings per share.
Note: Students who have received credit for ACCO 571 may not take this course for credit.
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