BUS 312A / BUS 612A - Financial Reporting I
Intermediate financial accounting course on issues pertaining to the measurement, valuation, and communication of the various components of financial statements. Accounting issues are examined from the view of the accountant as well as from the perspectives of investors and managers. An analytical and critical posture is adopted to make the student proficient in the preparation of financial reports and in how these issues affect the use of financial reports and in how these issues affect the use of financial data in decision making. Investigation of special problems in selected areas of accounting. Topics include accounting for business combinations, consolidated financial statements, SEC reporting, foreign currency accounting, government and non-profit accounting, and partnership accounting.