Jul 20, 2024  
2024-2025 Undergraduate Catalog 
2024-2025 Undergraduate Catalog

ACC 325 Intermediate Accounting II


This is the second course in the two‐semester sequence of intermediate financial accounting. The course presents a comprehensive coverage of financial accounting theory and practice that includes an in‐depth analysis of long‐term liabilities, stockholders’ equity, Earnings Per Share computations, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes and error analysis.  Prerequisite: Completion of ACC 320  with a grade of 2.0 or higher.

3 credit hours