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.
Lecture
Credits: 3
Prerequisite: ACC 305
Not Liberal Arts Offered in Fall & Spring