May 17, 2024  
2010-2011 Undergraduate Catalog 
    
2010-2011 Undergraduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 432 - Financial Reporting II


Study of financial accounting theory and practice relating to accounting for income taxes, pension and other benefit plans, leases, earnings per share, accounting changes, stockholders’ equity, and investments including equity method; and an introduction to consolidated financial statements. Use of databases in researching accounting issues and in analyzing and preparing financial statement disclosures.

Prerequisites & Notes
PRQ: ACCY 331 with a grade of C or better.

Credits: 3