ACCY 502

Credit: 2 OR 4 hours.

Measurement and reporting of firm's liabilities and shareholders' equity. Topics include contingencies, subsequent events, bonds, leases, deferred taxes, pensions, equity transactions, and earning per share.

2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Prerequisite: ACCY 501 or equivalent; enrollment in graduate degree program or consent of department.