ACC 623 - Advanced Financial Accounting and Reporting

An intensive study to prepare for the Financial Accounting and Reporting (FAR) section of the CPA exam. The FAR tests knowledge and skills covering financial accounting and reporting used by business enterprises under U.S. Generally Accepted Accounting Principles (GAAP), not-for-profit accounting, governmental accounting, and the differences between International Financial Reporting Standards (IFRS) and U.S. GAAP.
Prerequisite(s): Undergraduate degree in accounting. This course should be taken during the last twelve credit hours of the program.
Credits: 3