ACCT 332

Intermediate Accounting II

North Carolina A & T State University · UGRD · Fall 2026

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3 Lecture Hour(s) 1 Lab Hour(s) This course is a continuation of ACCT 331 . It emphasizes theories and practices related to the accounting for liabilities, stockholders’ equity and corporations, dilutive securities, earnings per share, revenue recognition, taxes, pensions, leases, accounting changes, and the statement of cash flows. Attention is also given to accounting for investments and derivatives.

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Class #north_carolina_a_and_t-ACCT332Fall 2026UGRD3 credits
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