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Course Details

AC 306 Overview

This course extends further the study of accounting theory and standards as well as the application of generally accepted accounting principles. Topics include the cash flows statement, leases, income tax accounting, pensions, shareholders’ equity, share-based compensation, accounting changes, and error corrections. The course also covers International Financial Reporting Standards and the Financial Accounting Standards Board Codification. Prerequisite: AC 305.

  • 3.00 Credits
  • AC