May 03, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog
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ACCT 312 - Intermediate Accounting II


Credits: 4

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 , junior standing. (Required, Previous).

Session Cycle: Winter and Summer Yearly Cycle: Every Year



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