Apr 16, 2024  
2011-2012 Undergraduate Bulletin 
    
Catalog Navigation
  Bulletin Home
  Telephone and Web Directory
  Academic Calendar
  About Austin Peay State University
  Admission to Austin Peay
  Tuition, Fees and Financial Aid
  University Academic Regulations
  University-Wide Degree Requirements
  Programs of Study
  College of Arts and Letters
  College of Behavioral and Health Sciences
  College of Business
  College of Education
  College of Science and Mathematics
  School of Technology and Public Management (APSU Center @ Fort Campbell)
  Institute for Global Security Studies
  Course Descriptions
  Honors Program
  The President’s Emerging Leaders Program (PELP)
  Study Abroad and Exchange Programs
  Honors and Awards
  Academic Support Services
  Servicemembers Opportunity Colleges (SOC)
  Center for Extended and Distance Education
  Student Life
  Student Services
  Student Right to Know
  Appendixes
  Administration and Faculty
  Campus Map
HELP
2011-2012 Undergraduate Bulletin [ARCHIVED CATALOG]

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.