Intermediate Accounting III

Catalog description

Extend the practical application of accounting standards and financial statements by exploring the principles that underlie financial statements in the areas of investments, revenue recognition, income taxes, pensions and postretirement benefits, leases, accounting changes and errors, cash flows, analytics, and full disclosure. Third in a three-part sequence that incorporates an analytical approach to the financial reporting process. Course overlaps with: ACCTG 403. Prerequisite: a minimum grade of 1.7 in T ACCT 302.