BA 797 - Advanced Public Accounting II

Semester Hours: 3

This course is one of three courses involving intensive and comprehensive study of accounting principles, concepts, and practices and their application to subjects and topics normally dealt with by practicing public accountants. It prepares the student for the Financial Reporting section of the CPA examination. The basic pedagogy for this course is the widely respected Wiley CPA self-study program. This course, however, entails much more in that it involves case studies, directed participation in classroom discussions based on extensive readings of accounting in pertinent literature, and periodic examinations. The course content includes a full array of advanced topics including concepts and standards for financial statements, recognition, measurement, and valuation of typical items and specific types of transactions and events, and accounting and reporting for governmental, non-governmental, and not-for-profit entities.

Pre-requisites: completion of an undergraduate major in accounting, or its equivalent in terms of specific courses, or consent of the instructor.