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August 29, 2005
Let the fun begin!
This morning was the first day of Accounting 455, "The last of the popular series of Financial Accounting courses," as my instructor put it. (For those who may be new, this is at the Northern Arizona University College of Business Administration.) ACC455, Financial Reporting III, used to be called Advanced Accounting, and I can see why -- it's definitely going to require heavy-duty concentration from Day 1. We started right in, with capital and operating leases and how they're accounted for. We'll do more on that, followed by pensions.
I can see this is going to be tough. By the 400-level, the B-team of accounting students have been winnowed out, so we've got only the smart kids left. I count myself as one of the smart kids, of course, but the grading curve is going to be high. We'll make it, though.
Posted by Urbie at August 29, 2005 12:45 PM