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