Financial Acctg II

Semester: 
Spring
Year: 
2013
Subject Name: 

Isenberg School of Management

Course Number: 
522
Institution: 
UMass Amherst
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.
Comments: 

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

Linked Course: 
N
Instructor Permission Required: 
N
Crosslisted Section ID: 
14700
Schedule #: 
14914

Course Sections

Financial Acctg II
Sect # Credits Instructor(s) Instructor Email Meeting Times Location
01 3.0

Paul Kelliher

TU TH 9:30AM 10:45AM