Mar 03, 2021  
Undergraduate Catalog 2020-2021 
Undergraduate Catalog 2020-2021

ACCT 312 - Intermediate Accounting II

4 hours

This course is a continuation of ACCT 311 . Topics include accounting for contributed capital, retained earnings investments, income taxes, pensions, and OPEB’s, leases, reporting earnings per share, the statement of cash flows, financial statement disclosure requirements, and financial statement analysis.
Prerequisite(s): ACCT 311  with a grade of C or higher.