Nov 23, 2024  
2023-2024 Undergraduate Bulletin 
    
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2023-2024 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: A continuation of the intensive study of topics in financial accounting and reporting.  The topics include intangible assets, investments, current and long-term liabilities, and equity.  Also included are the concepts of revenue recognition, earnings per share, and deferred income taxes. Detailed analysis of the Statement of Cash Flows and the technology used in its creation, the concepts of full disclosure, and the accounting for changes and errors will be covered.