ACCT 3312

Intermediate Accounting II

Augusta University · UGRD · Fall 2026

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This is the second of three courses in intermediate financial accounting. In this course students will learn how to account for complex business transactions. Emphasis is on accounting for long-term assets, investments, current and long-term liabilities, stockholders’ equity, and dilutive securities and earnings per share. Prerequisite(s): ACCT 2101 >= B and ACCT 2102 >= B and ACCT 3311 >= C Lecture Hours: 3 Repeatability: May not be repeated for credit. Grade Mode: Normal, Audit Schedule Type (Primary): Lecture Schedule Type (Additional): Asynchronous Instruction Click here for the Schedule of Classes.

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Class #augusta-0760Fall 2026UGRD3 credits
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