Intermediate Accounting III.

Catalog description

Semester course; 3 lecture hours (delivered online, face-to-face or hybrid). 3 credits. Prerequisite: ACCT 304 with a minimum grade of C. Continues the study of financial accounting, covering accounting for income taxes, accounting for pensions and postretirement benefits, accounting for leases, accounting changes, error analysis, statement of cash flows, full disclosure in financial reporting and accounting for state and local governments and not-for-profit organizations.