May 16, 2022  
2012-2013 Undergraduate Bulletin 
    
2012-2013 Undergraduate Bulletin [ARCHIVED CATALOG]

ACCT 3020 - Intermediate Accounting II

3
Prerequisite:  Benchmark BB1  and ACCT 3010  with all grades of “C” or higher
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.