Intermediate Accounting II

Catalog description

This course builds upon the concepts learned in ACCT 3302 Intermediate Accounting I, providing an understanding of the source and use of authoritative accounting standards. The course provides an study of the accounting for revenue recognition and assets, with special emphasis on cash, accounts inventories, PP&E, and intangible assets. The course also covers changes in accounting principles/estimates, corrections, and topics such as FASB Accounting Standards Codification and earnings management. TSI Restriction(s): Reading, Math, Writing