Seminar In Financial Accounting

ACG 6990

Texts:

    Accounting Theory . by Hendriksen and Van Breda.

    Original Pronouncements Vols., I & II. by the Financial Accounting Standards Board.

    An Introduction to Corporate Accounting Standards. by Paton and Littleton.

Description:    This is a graduate course for students seeking a Master of Accounting degree.  The course entails a critical analysis of the theoretical constructs of financial accounting.  The course integrates both traditional and contemporary issues in accounting.  Topics include, but are not limited to, the nature of revenue, asset valuation and impairments, comprehensive income, equity issues, stock options, off-balance sheet financing., deferred income taxes, pensions, other post retirement benefits, leases, intangibles, and some international issues.

 

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