GB761 Financial Accounting Problems II   (3.00 cr.)

Prerequisite: GB661. Builds upon areas covered in GB661, and deals with problems in accounting for corporate securities, treasury stock, pension plans, leases, revenue recognition issues, income tax allocation, investments, and accounting changes. Students acquire a comprehensive understanding of financial statements. Pronouncements of the AICPA, FASB, SEC, and other authoritative sources are an integral part of the course.