Undergraduate Catalog

ACC-320 Intermediate Accounting II

Examines generally accepted accounting principles as they relate to the preparation and reporting of financial statements. Emphasis is placed on the valuation of long-term investments and long-term liabilities and studies the accounting for equity accounts and their relationship to income determination. Includes coverage of pensions, leases and accounting for income tax. (spring)

Credits

3

Prerequisite

Take ACC-310;