Apr 08, 2020  
2011-2012 Undergraduate Bulletin 
    
2011-2012 Undergraduate Bulletin [ARCHIVED CATALOG]

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ACCT 3020 - Intermediate Accounting II

3
Prerequisite:   with a grade of “C” or higher; Junior standing; Business majors must also meet the BBA admissions requirements (ENGL 1010 , 1020 ;MATH 1810  or 1910 ; ACCT 2010 , 2020 ; ECON 2010 , 2020 ) and CGPA of 2.1.
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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