ACC 540 Corporate Financial Reporting

An examination of the generally accepted accounting principles used in corporate financial reporting with particular emphasis on advanced topics such as equity, long-term assets and liabilities, revenue recognition, prior period adjustments and cash flows. Also included is the role of the SEC in financial reporting of publicly traded companies.

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Fall (in-person/hybrid), Summer (in-person/hybrid)

Prerequisites - ACC 340
Restriction by Major - Accounting [M.S.] students; and students admitted to the graduate side of the 150-hour BBA-Accounting/MSA and 150-hour BBA-AIS/MSA programs only.
Restriction by Degree Type - Graduate standing

Equivalent Course(s) -
Course History -
Course rotation updated 12/2022; Class level restriction updated 11/2019; Course Rotation updated 10/2019; Course Rotation added 3/2015; 12/2007; effective Spring 2008

Winter 2025 Course Sections

Fall 2024 Course Sections