ACC-690 builds on the full graduate financial reporting sequence (ACC-610, ACC-620, ACC-630) to tackle genuinely advanced financial reporting topics, positioned as one of the final required courses before the M.S. in Accounting capstone.
Advanced topics beyond the core sequence
Having completed ACC-610 through ACC-630, students in ACC-690 encounter financial reporting scenarios and standards that go beyond the foundational sequence. Specialized transactions, complex disclosures, and areas requiring genuinely sophisticated GAAP judgment.
Preparing for the capstone
As one of ACC-700's documented prerequisites, ACC-690 functions as a final consolidation of financial reporting competency before students synthesize their full program knowledge in the capstone portfolio.
Key topics in ACC690
- Advanced financial reporting scenarios
- Specialized transaction accounting
- Complex financial statement disclosures
- Sophisticated GAAP application
- Consolidating graduate financial reporting competency
- Preparing for the accounting capstone
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Worked example: the sequence culminating in ACC-690
- ACC-610/620/630: Build the graduate financial reporting foundation across assets, liabilities, equity, and remaining core topics
- ACC-690: Tackles the advanced scenarios that foundation makes possible to address
- ACC-700: The capstone, drawing on ACC-690 among its prerequisites
- Lesson: ACC-690 is deliberately positioned as the graduate program's final technical financial reporting course before the culminating capstone
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Frequently asked questions
ACC-690's advanced financial reporting topics assume students have already built the complete graduate financial reporting foundation across ACC-610, ACC-620, and ACC-630. Asset and liability measurement, long-term liabilities and equity, and the remaining core reporting topics, since the advanced scenarios in ACC-690 typically require applying multiple areas of that foundation together. Requiring ACC-630 specifically as a prerequisite ensures the full foundational sequence is complete before students take on the more sophisticated judgment ACC-690 demands.
The capstone (ACC-700) requires students to synthesize financial reporting, auditing, and tax competencies into a professional portfolio, and ACC-690 is where the graduate program's financial reporting thread reaches its most advanced, consolidated point. Meaning completing it right before the capstone ensures a student's financial reporting competency is at its strongest and most current when they're asked to demonstrate it in the culminating portfolio artifact.