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Accounting

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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.

Finance

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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.