Catalog 2021-2022

ACC 420 Intermediate Accounting II

ACC 420 expands the student's study of generally accepted accounting principles. The course covers the theory and methodology involved in accounting for investments, current liabilities, long-term debt, leases, deferred income taxes, pensions, stockholders’ equity, earnings per share and accounting changes. The course also covers the preparation of the statement of cash flows and differences between US GAAP and IFRS.




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


fall and spring semesters