Intermediate Accounting II

Catalog description

Credits: 3 Prerequisite: ACCT 331 . Typically Offered: FALLSPR An intensive study of financial accounting theory and practical applications as it relates to current and contingent liabilities, bonds and long-term notes, leases, taxes, pensions, shareholders equity, earnings per share, accounting changes and error corrections, and the statement of cash flows. Students will go further in depth to the concepts introduced in ACCT 200 and 201 .