ACC 301 Intermediate Accounting II (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 300 with a C or better and junior standing.
Taught: Fall and spring
Financial accounting theory and practice in determination of income and valuation of assets, liabilities, and shareholders’ equity for external reporting; official pronouncements on generally accepted accounting principles; alternatives to these principles including international accounting standards; investments, current and noncurrent liabilities, owners’ equity, earnings per share, pensions, income taxes, accounting changes and error corrections, statement of cash flows, and leases.
Repeatable: No
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