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    Iona College
  Jan 16, 2018
2016-2017 Undergraduate Catalog [ARCHIVED CATALOG]

ACC 310 - Intermediate Accounting II

Time value of money; valuation and reporting of bonds payable and long-term notes, corporate capital and dividends; earnings per share, capital structure and dilutive securities; revenue recognition, income taxes and operating losses, accounting changes and error analysis; preparation of the statement of cash flows; full disclosure and financial statement analysis. Additional laboratory hour required. Not open to students who have completed ACC 204.
3 Credits
Prerequisite: ACC 305 
Not Liberal Arts Offered in Fall & Spring