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