3.00 credit hours
ACCT 302 continues the Corporate Reporting sequence as the third and final course. This course covers many of the most complex areas of accounting. These areas include issues of accounting for income taxes, shareholders equity, share based compensation, accounting changes and errors, the statement of cash flows, governmental accounting and not for profit accounting and notes prepared using U.S. GAAP accrual accounting. Deep understanding of these topics is essential for the CPA exam and for professional practice. In addition, this course covers the differences between GAAP and IFRS related to the accounting content in the course.
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