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    Saint Joseph's College: Online Programs
  Jan 19, 2018
2017-2018 Saint Joseph’s College Online
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AC 510 - Financial Accounting Standards & Analysis II

This course is designed to leverage the accounting students working knowledge of accounting principles and concepts by expanding the understanding of how each is applied to more complex accounting practices.The material in this course goes beyond the debits and credits of transactions to a more critical thinking level of the conceptual framework that directs the path of (GAAP) accounting in the United States.

Assignment Overview
Assignments: 10 Week Course 

Interactivity: Discussion Board

Final Assessment: Final Case

Course Learning Objectives
Upon completion of this course, you should be able to do the following:

  • Know about the challenges facing accounting and the need for accounting standards.
  • Understand the objectives of financial statements, the primary financial statements and how they are used.
  • Demonstrate a good understanding of the liability and stockholders’-equity section of the balance sheet.
  • Be able to calculate earnings per share, both simple and complex, as well as dilutive.
  • Understand more complex accounting topics, including accounting for income taxes, pensions, and leases.
  • Understand the various types of accounting changes and identify the economic motives for changing accounting methods.
  • Be able to interpret and analyze the meaning of information contained within the income statement, balance sheet, and statement of cash flows.
  • Be able to prepare the statement of cash flows from financial information.

Credits: 3

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