Accounting 322 - Financial Reporting II
Spring
2013
02
3.00
Ying Wang
TU TH 11:15AM 12:30PM
UMass Amherst
14701
Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)
Open to ACCOUNTG majors only. Pre Req: ACCOUNTG 321orSOM 521