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Dec 04, 2025
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ACCT 612 - Financial Accounting and Reporting II
Units: 3
In-depth coverage of topics related to financial reporting, including investments, non-current liabilities, leases, income taxes, pensions, stockholders’ equity, earning per share, accounting changes, and statement of cash flows. Emphasize GAAP and the interpretation of financial statement data.
Prerequisites: ACCT 210 with grade B- or better.
Possible Instructional Methods: On-ground, or Hybrid, or Online-Asynchronous, or Online-Synchronous.
Grading: A-F grading only.
Student Learning Outcomes - Upon successful completion of this course students will be able to:
- Analyze the differences in measurement and reporting across various classifications of investments.
- Illustrate the accounting for transactions related to bonds, leases, pensions, and deferred income taxes, including their presentation on financial statements.
- Demonstrate how to account for and present various items affecting stockholders’ equity including issuance and repurchase of stocks, payment of dividends, and granting of employee equity compensation.
- Distinguish between a simple and a complex capital structure and compute basic and diluted earnings per share.
- Perform analysis to correct accounting errors.
- Prepare a statement of cash flows using both direct and indirect methods.
- Interpret the output generated by visualization software related to the financial statements and their components.
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