ACCT 351 - Intermediate Accounting III
Continuation of theoretical foundations of accounting. The course covers business capital structures, interim reporting, and advanced analysis of domestic and international financial statements and standards.
Prerequisite(s): ACCT 350 .
• Calculate basic and diluted earnings per share. • Analyze derivative types and hedging activities. • Identify and correct accounting errors. • Illustrate and employ changes in the accounting system. • Compare international and domestic accounting standards. • Prepare an in-depth financial statement analysis in order to identify creative and fraudulent accounting. • Compute the Taxation of Assets • Recognize and Interpret Pensions and Other Postretirement benefits
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