ACC 420 Intermediate Accounting II

ACC 420 expands the student's study of generally accepted accounting principles. The theory and methodology on liabilities, stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, accounting for income taxes, pensions, leases and accounting changes are covered. Additionally, students compare and apply the international financial reporting standards on these topics.

Credits

4

Prerequisite

MAT 160 (all COB majors are required to take MAT 225), ITM 220 and a grade of "C" or higher in ACC 320.

Offered

fall and spring semesters