2021-2022 Academic Catalog 
    
    Sep 21, 2023  
2021-2022 Academic Catalog [ARCHIVED CATALOG]

Add to Portfolio (opens a new window)

ACT 322, 323 - Intermediate Accounting II

Course unit(s): 1
Meets GAR: Meets general academic requirement W when offered as 323.
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.
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.



Add to Portfolio (opens a new window)