Isenberg School of Management 522 - Financial Acctg II

Spring
2013
01
3.00
Paul Kelliher

TU TH 9:30AM 10:45AM

UMass Amherst
14914
14700
Continuation of Accountg 521. A conceptual framework for accounting for a firm's reported liabilities. Focus on the nature of liabilities, and issues regarding their recognition, measurement, and disclosure. Liabilities covered include bonds, leases, pensions, other postretirement benefits, and current and deferred income taxes. Also, accounting for stockholders' equity, earnings per share measures, and statement of cash flows. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: SCH-MGMT 521 or equivalent.

Open to ISOM Graduate students. Pre Req: ACCOUNTG 321orSOM 521

Permission is required for interchange registration during the add/drop period only.