BACC 2255 - INTERNAL CONTROLS AND ACCOUNTING DISCLOSURES FOR DERIVATIVES

Minimum Credits: 1.5
Maximum Credits: 1.5
This accounting elective will focus on derivative instruments and their impact on accounting and internal controls. The course will cover various topics tied to derivative instruments including the benefits, hedging, the risks, cash flow implications, internal controls, accounting & reporting requirements, taxation, and regulations. The course will analyze various incidents where internal controls were compromised and the implications. Upon successful completion of this course, the student will have the knowledge and background required to account for, audit, and monitor the use of derivative products. This course will also help those students who plan on sitting for the CPA examination.
Academic Career: Graduate
Course Component: Lecture
Grade Component: Grad LG/SNC Basis
Course Requirements: PREQ: BUSACC 1238

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