Apr 25, 2018  
2017-2018 Academic Catalog 
  
2017-2018 Academic Catalog
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ACT 322, 323 - Intermediate Accounting II

1 course unit
Theoretical bases of accounting practices continue to be explored as students learn valuation and reporting techniques for current and long-term liabilities, stockholders’ equity, income taxes, post-employment benefits, and leases.  Emphasis is placed on accounting practices for large corporations, such as earnings per share and SEC reporting, as well as International Financial Reporting Standards. Four class hours per week.
Prerequisite(s): ACT 201 Accounting Information Systems  and ACT 320, 321 - Intermediate Accounting I     
Meets general academic requirement W when offered as 323.



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