AC 503 Financial Reporting II
	 Second of a two-course sequence. In-depth coverage of the measurement, recognition, and reporting current and noncurrent liabilities, shareholders' equity, leases, pensions, deferred income taxes, accounting changes, statement of cash flows, and other topics.
 
	
		Prerequisite
	
Acceptance to the Certificate in Accounting program, plus 
AC 501 (with grade of B or higher)