Academic Catalog 2020–2021

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ACC312 Intermediate Accounting II

[3–0, 3 cr.]

A continuation of Intermediate Accounting I, this course is an in-depth study of the various components of stockholders’ equity. The course also includes a fairly detailed study of accounting for investment, income taxes, leases, pensions, revenue recognition, preparation of the statement of cash flows, and foot notes disclosures. Computer application of the above topics is used in the learning process.

Prerequisite: ACC311 Intermediate Accounting I