A 630 - Current Topics in Financial Accounting

Prerequisite: A 620. A selective examination of corporate financial accounting topics including revenue recognition and income determination, structure of financial position and cash flow statements, issues related to current assets, long term assets, liabilities and shareholders; equities.

This course will be substitute with an accounting elective if at least two intermediate accounting courses are taken in an undergraduate accounting program in the U.S. or Canada.
3 credit hours.