ACCT 0322 - Intermediate Accounting II

Fall & Spring 3 Credit Hours
Covers financial and capital accounting for business enterprises (with emphasis on the corporation). Emphasizes topics in areas of: accounting for (1) liabilities, (2) shareholders’ equity, (3) earnings per share, (4) investments, (5) income taxes, (6) post-retirement benefits, (7) leases and (8) the statement of cash flows. Course Charge: $37.50 College of Business Program Ch Prerequisite: ACCT 0312 with grade of ‘C’ or above.