2020-2021 Academic Catalog 
    
    Feb 26, 2024  
2020-2021 Academic Catalog [ARCHIVED 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 320, 321 - Intermediate Accounting I   with a grade of ‘C’ or better required.  ‘B’ or better recommended.  ACT 201 Accounting Information Systems  must also be completed or enrolled concurrently.
Meets general academic requirement W when offered as 323.



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