acc545 | Graduate

Financial Reporting

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This course prepares students to address concepts of financial reporting for roles as CPA's. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income.

This graduate-level course is 6 weeks This course is available to take individually or To enroll, speak with an Enrollment Representative.

Course details:

Credits: 3
Continuing education units: XX
Professional development units: XX
Duration: 6 weeks

topic title goes here

    Financial Statement Analysis

    • Calculate financial ratio analysis.
    • Appraise the financial health of a company based on financial ratio analysis and financial statement evaluation.

    Reporting Issues

    • Demonstrate the uses of GAAP and IFRS in Financial Reporting.
    • Describe the professional responsibilities of accountants in financial reporting.
    • Identify each of the financial statements, their main components, and their importance in financial reporting.

    Reporting Assets and Liabilities

    • Evaluate deferred tax assets and deferred tax liabilities.
    • Apply fixed asset concepts including impairment.
    • Evaluate long-term debt (including troubled debt restructurings), leases, and other long-term liabilities.

    Reporting Net Income

    • Explain comprehensive income.
    • Apply Earnings Per Share concepts (including Diluted Earnings Per Share and anti-dilutive considerations).
    • Evaluate the effects of stock dividends and stock splits.

    Reporting Cash Flow

    • Evaluate financial performance of a company by looking at its Statement of Cash Flows.
    • Differentiate between the direct and indirect method for preparing the statement of cash flows.
    • Evaluate liquidity considerations.

    Consolidated Financial Statements and Notes

    • Analyze Footnote Disclosures.
    • Evaluate investments in other entities, especially joint ventures, and their impact on the consolidated financial statements.
    Tuition for individual courses varies. For more information, please call or chat live with an Enrollment Representative.

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    While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Representative.

    Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.