Academics

Home > Academics > Bertolon School of Business > Accounting and Finance > Courses

← Back to Courses List

Undergraduate Course Details
Number	ACC 301
Title	Intermediate Accounting II
Credits	3.0
Prerequisites	ACC300

Description

This course continues the examination of components of the balance sheet started in Intermediate Accounting I (ACC300). Issues related to current and long-term liabilities are examined. Various stockholders? equity topics are explored including: dividends, stock options and issuance of stock. The course also examines special topics in financial reporting such as: income recognition; interperiod tax allocation and leases. The Statement of Cash Flows is also studied in depth. Three lecture hours per week. Required of Business Administration majors in Accounting Concentration and Corporate Finance-Accounting Concentration.

← Back to Courses List

Undergraduate Course Details
Number	ACC 301
Title	Intermediate Accounting II
Credits	3.0
Prerequisites	ACC300

Description

This course continues the examination of components of the balance sheet started in Intermediate Accounting I (ACC300). Issues related to current and long-term liabilities are examined. Various stockholders? equity topics are explored including: dividends, stock options and issuance of stock. The course also examines special topics in financial reporting such as: income recognition; interperiod tax allocation and leases. The Statement of Cash Flows is also studied in depth. Three lecture hours per week. Required of Business Administration majors in Accounting Concentration and Corporate Finance-Accounting Concentration.