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Aug 14, 2024
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2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]
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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 .
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