ACCT 312 - Intermediate Accounting II

Continuation of Intermediate Accounting I. Emphasizes measurement and reporting problems associated with stockholders; equity and liabilities, including leases and pensions. Other topics include: statement of cash flows, accounting changes and error analysis, revenue recognition, and disclosure requirements.

Requisites: ACCT 311 (Required, Previous). Junior Standing (Required, Previous).

Credits:4 cr

Session Cycle Winter and SummerYearly Cycle Every Year