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    Lone Star College System
  Feb 24, 2018
2017-2018 Fall Publication [ARCHIVED CATALOG]

ACNT 1372 - Financial Accounting Reporting Standards II

3 Credits (2 hrs. lec., 3 hrs. lab.) This course is continuation of  ACNT 1371  and a study of financial reporting and disclosure issues with the emphasis on the use of corporate financial statements and their accompanying footnotes. The course also includes coverage of accounting for investments,equity, income taxes, accounting changes, statement of cash flows, earnings per share and full disclosure. Additional topics will include a review of long-term liabilities including the recording of bonds and notes payable, stockholders equity, issuance of common and preferred stock and the purchase of treasury stock. This course is for students who possess a Bachelor's degree and is part of the Advanced Technical Certificate in Professional Accountancy. You must contact Karen Russom at: to register for this course. Prerequisite: Instructor consent required. Departmental approval required; ACNT 1371  OR ACNT 2303 .