acc537 | Graduate
topic title goes here
The Accounting Environment
- Recognize accounting language and concepts.
- Evaluate ethical behavior as it relates to accounting.
- Explain accounting transactions and accounts.
- Explain how accrual accounting differs from cash-basis accounting.
- Evaluate the guidelines for revenue and expense recognition.
Internal Controls and Current Assets
- Explain Internal Control Objectives.
- Analyze the components of cash and cash equivalents.
- Discuss net realizable receivables.
- Describe inventory valuation and cost flow assumptions.
Long Term Assets
- Analyze criteria for fixed asset capitalization.
- Determine the carrying basis of fixed assets.
- Employ depreciation using alternative depreciation methods.
- Describe accounting for intangible assets.
- Explain analysis and reporting of investments.
Liabilities and Stockholderâ s Equity
- Describe current and contingent liabilities.
- Analyze accounting for bonds payable and interest expense.
- Explain financing with debt versus equity.
- Differentiate between operating and capital leases.
- Discuss reporting for stockholderâs equity.
Income Statement and Statement of Cash Flows
- Evaluate quality of earnings.
- Describe other items on the income statement and disclosures.
- Identify the purposes of the statement of cash flows.
- Review statement of cash flows.
Financial Statement Analysis and GAAP versus IFRS
- Explain horizontal and vertical analysis.
- Identify common size financial statements.
- Identify ratios used to make business decisions.
- Evaluate differences between U.S. GAAP and IFRS.
Please ask about these special rates:
Teacher Rate: For some courses, special tuition rates are available for current, certified P-12 teachers and administrators. Please speak with an Enrollment Representative today for more details.
Military Rate: For some courses, special tuition rates are available for active duty military members and their spouses. Please speak with an Enrollment Representative today for more details.
The University of Phoenix reserves the right to modify courses.
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.