Interm. Financial Acct. II

Catalog description

A continuation of ACCT 3351 with emphasis on the measurement, recording and reporting of debt and equity and the interdependencies of change effects on income determination. Students will learn to account for dilutive securities and earnings per share, investments, revenue recognition, income taxes, pensions, leases, and accounting changes. They will also learn to analyze errors and learn about the statement of cash flows as well as full disclosure in financial reporting.