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The University of Massachusetts Amherst

Financial Accounting and Reporting

SCH-MGMT 604

This is an immersion course designed to take the student from the very basics of the financial accounting model through more advanced financial reporting topics. The student will gain an appreciation for the role of financial accounting and reporting in the economy and the capital markets and have a good grasp on many of the technical aspects of both financial accounting and financial reporting. Topics include: the role of accounting and governance of the accounting profession; the accounting cycle; revenue recognition; asset and liability recognition and measurement; measurement and reporting of income and cash flows; accounting for investments; comprehensive income; and, associated disclosure requirements. The course serves to prepare students with little or no previous accounting training to study accounting at the graduate level.
Course Details

Summer 2021

On-Line
May 17, 2021 - Aug 13, 2021
01
87215
6
Base Cost: $4,800 ($800/credit)
Term Fee: $47
Class Fee $70
Start date: May 17, 2021
End date: Aug 13, 2021
Last day to add: May 26, 2021
Last day to drop: May 26, 2021
Last day to withdraw: Jul 05, 2021