ACC 323 Intermediate Financial Accounting II (3)
Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows.
Pre: 321
A minimum of at least C- or better is required
Subjects:
- Long-term liabilities
- Investments
- Contributed capital
- EPS and retained earnings
- Income recognition and measurement of net assets
- Accounting for income taxes
- Accounting for post-employment benefits
- Accounting for leases
- Statement of cash flows
- Accounting changes and errors