2011-2013 Undergraduate Catalogue 
    
    Nov 21, 2024  
2011-2013 Undergraduate Catalogue [ARCHIVED CATALOG]

ACC 213 - Intermediate Accounting II


Part two of a two-part course emphasizing an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard setting organizations. This course focuses on the proper accounting treatment of an entity’s liabilities and stockholders’ equity. Additionally, students will gain an understanding and uses of the statement of cash flows as well as the study of other topics such as the proper accounting for pensions, leases, accounting changes, revenue recognition, income taxes, and other topics.

Prerequisite: ACC 212 
3 hours a week 1 semester 3 credits.
Spring