ACC 325 Intermediate Accounting II

Spring

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