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Dec 07, 2024
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2021-2022 Undergraduate Catalog [ARCHIVED CATALOG]
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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
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