ACCT 3121Interm Financial Acct 2

Catalog

Theoretical concepts and accounting standards which form the basis for accounting principles, financial statement preparation, and analysis. Topics include: financial statement formats, inventory measurement; property, plant and equipment assets; intangible assets; cost allocation of PPE; investments; current liabilities; contingencies; and long-term liabilities. Prerequisite: ACCT-3110 Intermediate Financial Accounting I or ACCT-3111 Intermediate Financial Accounting 1.