Accounting Theory II

Undergraduate

This is the final course in the intermediate accounting theory sequence covering various special topics in financial accounting such as EPS, interperiod tax allocation, a rigorous study of accounting changes and error analysis and of the statement of cash flows, interim and segmented reporting. Financial statement 322 Winter 2027 Undergraduate Calendar analysis including business valuations will be covered, both from a quantitative and qualitative viewpoint and the concept and techniques of earnings management are also explored. Cases are used to integrate theory and practice. The conceptual framework of accounting is stressed (Prerequisite: ACCT-2520 or consent of the instructor.)