|
Nov 28, 2024
|
|
|
|
2020-2021 Undergraduate Bulletin [ARCHIVED CATALOG]
|
ACCT 3020 - Intermediate Accounting II Credit Hours 3 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.
|
|