ACC 675 Seminar in Financial Accounting
The primary objective of this course is to present a review and analysis of the theoretical foundations of corporate financial reporting. As such, the course involves an intensive study and critical examination of accounting and financial reporting theories, concepts, and standards, and an evaluation of the pronouncements of the accounting standard-setters and financial reporting regulators. Students will also learn to apply analytical tools and software to select financial reporting topics. Prerequisite: ACC 302 Min Grade C- or equivalent; Open only to MS in accounting majors or by permission of the department chair.