Intermediate Accounting II

Catalog description

This course extends the student’s in-depth study of the conceptual and technical issues surrounding the recording and reporting standards set forth by Generally Accepted Accounting Principles (GAAP) and international accounting standards. Research using the FASB codification research system is emphasized. Topics include long-term debt; equity, earnings per share; leases; pensions; income taxes; revenue recognition; investments; accounting changes; and the statement of cash flows. Prerequisites: (ACCT 310, 310, 3100 or 3100 ).