AC 302 Overview
This course is an extension of the theory and applications of generally accepted accounting principles (GAAP) to dilutive securities, earnings per share, investments, revenue recognition, the statement of cash flows, and accounting for leases, pensions and income taxes. Also covered are International Financial Reporting Standards as they pertain to course material. The Financial Accounting Standards Board (FASB) Codification is used to perform accounting research. Prerequisite: AC 301.
- 3.00 Credits