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University of Delaware
    University of Delaware
   
 
  Jan 19, 2018
 
 
    
2017-2018 Undergraduate Catalog

ACCT 316 - Intermediate Accounting II (3cr.)

Credit(s): 3
INTERMEDIATE ACCOUNTING II
Component: Lecture
Continuation of ACCT 315 . Topics include: recognition and measurement of investments, long-term liabilities and stockholders’ equity; dilutive securities and earning per share calculations; revenue recognition; accounting for income taxes, pensions and leases; accounting changes and error analysis; financial reporting and changing prices; preparation of the statement of cash flows; and disclosure requirements in financial reporting.
Allowed Units: 3 Grading Basis: Student Option
PREREQ: ACCT 315 . RESTRICTIONS: Requires junior status and a grade of C- or better in ACCT 315 .
Course Typically Offered: Fall and Spring