Intensive Analysis of Accounting Principles & Practices II
Part of the Certificate in Accounting.
The Winter Quarter is made up of the following two modules:
Intermediate Financial Accounting III
Examine conceptual fundamentals of accounting and reporting as well as accounting standards and practical applications. Learn how and when to apply accounting principles, why a particular accounting procedure is applied, and what the economic implications are of particular accounting treatments.
- Accounting for income taxes
- Stockholders equity and earnings
- Accounting changes and error corrections
- Preparation of Statement of Cash Flows
Develop a conceptual understanding of the importance of auditing in financial markets, the auditor’s professional and ethical responsibilities, and the complexities auditors’ face regarding engagement planning, execution and reporting.
- The auditing profession: reports and planning
- Audit evidence
- Internal control
- Audit program (collections, inventory, payments)