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    Salem State University
  Dec 14, 2017
2017-2018 Undergraduate Catalog

ACC 301 Intermediate Accounting II

3 Credit(s)
This course continues the examination of components of the balance sheet started in Intermediate Accounting I (ACC300 ). Issues related to current and long-term liabilities are examined. Various stockholders’ equity topics are explored including: dividends, stock options and issuance of stock. The course also examines special topics in financial reporting such as: income recognition; interperiod tax allocation and leases. The Statement of Cash Flows is also studied in depth. Three lecture hours per week. Required of Business Administration majors in Accounting concentration and Accounting & Finance concentration. Prerequisite: ACC300 .