ACC 301

Intermediate Accounting II

Financial accounting theory and practice in determination of income and valuation of assets, liabilities, and shareholders equity for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles including international accounting standards; investments, current and noncurrent liabilities, owners equity, earnings per share, pensions, income taxes, accounting changes and error corrections, statement of cash flows, and leases

Units: 3.0

Hours: 3 classroom + 0 lab/studio