ACC 325 Intermediate Accounting II

Spring Semester

The course is a continuation of ACC 320 Intermediate Accounting I. Topics include acquisition and disposition of fixed assets, depreciation and depletion, impairment testing for fixed assets, current liabilities, long-term liabilities, investments, revenue recognition, accounting for errors and changes in accounting principles, and the statement of cash flows. Prerequisite: Completion of ACC 320 with a grade of 2.0 or higher.

3 credit hours