Intermediate Financial Accounting II

Catalog description

A continuation of the in-depth study of financial accounting topics. Concentration is given to liabilities and stockholders equity accounts of the balance sheet and the statement of cash flows. Also covered are the topics of: earnings per share, investments, income taxes, pensions and other retirement benefits, leases, accounting changes, and error analysis. Prerequisite: ACCT 301. Offered spring term each year. Three semester hours.