ACC 252◊ Intermediate Accounting II

3 credits

In-depth study of generally accepted and alternative accounting principles and theory underlying financial statements. Emphasis is placed on the liability and owner’s equity sections of the balance sheet, the income statement, statement of cash flows and includes accounting topics such as dilutive securities, bonds, revenue recognition, accounting for taxes, leases, pensions, accounting changes and errors, disclosure reporting and statement analysis. (formerly 152)

Prerequisite: ACC 105

Lecture: 3 hours