University of Illinois Urbana-Champaign 2-4 credits Accountancy
Measurement and reporting of firm's liabilities and shareholders' equity. Topics include contingencies, subsequent events, bonds, leases, deferred taxes, pensions, equity transactions, and earning per share. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Prerequisite: ACCY 501 or equivalent; enrollment in graduate degree program or consent of department.
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