College Catalog

Intermediate Accounting II

ACC346

Continuation of the in-depth study of financial accounting and the fundamental accounting processes, including an examination of property, plant, and equipment; intangibles; current and long-term liabilities; stockholders’ equity; long-term investments; income taxes; compensation; leases; earnings per share; accounting changes and error corrections; disclosure in financial reports; and financial statement analysis. 3 Credits (3 Lecture) Prerequisite(s): ACC341. Spring Only.

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