ACCT 202 - Intermediate Accounting II

3-0-3
Credit Hours: 3

Intermediate Accounting II completes the investigation of the current accounting concepts and standards underlying the financial statements of business enterprises that was begun in ACCT 101 and continued in ACCT 201. Intermediate Accounting II will focus on the measurement and reporting of stockholders’ equity and specialized areas including investments, leases, income taxes, revenue recognition issues, pensions and post-retirement benefits, the statement of cash flows, and accounting for changes and error analysis.

Prerequisite

ACCT 201