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    Austin Peay State University
   
 
  Dec 13, 2017
 
 
    
2017-2018 Undergraduate Bulletin
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ACCT 3020 - Intermediate Accounting II

3 Credit Hours
Prerequisite:  BB 1  and ACCT 3010  with all grades of “C” or higher
Description: This study of advanced topics in financial accounting and reporting extends the coverage of ACCT 3010 . The focus is on how enterprises account for long-term liabilities, stockholders’ equity; earnings per share; reporting for income taxes; derivative instruments, pensions and post-retirement benefits; leases; changes and error analysis; and segment of interim reporting.



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