Lead Faculty: Dr. Consolacio L. Fajardo
Prerequisite
ACC 201
Course Description
The second course of a comprehensive two-course sequence covering a substantial portion of U.S. financial reporting principles known as GAAP, ACC 650B covers accounting for intangible assets, investments, current and long-term liabilities, stockholders' equity, investments, income taxes, compensation, leases, accounting changes and errors, earnings per share, and statement of cash flows.