ACCT 320 - Intermediate Accounting 2

3 credit hours
Prerequisites: ACCT 310
Second in a 2-course series in intermediate financial accounting. The topical coverage includes an in-depth analysis of liabilities and stockholders’ equity, earnings per share calculations, investments, and the revenue recognition principle. In addition, three special topics are examined: accounting for income taxes, accounting for pensions, and accounting for leases.

Course Delivery Methods: TRA