2020-2021 University Catalog

ACC 322 Intermediate Accounting II

This course deepens understanding of the topics covered in the introductory accounting courses, focusing on the liability & equities side of the balance sheet: current debt, long-term debt, convertible securities, equity issuance, dividends, share repurchases, employee stock options, pensions, leases, deferred tax, and derivative securities. Related topics include computation of diluted earnings per share, disclosure issues, earnings management, and basic financial statement analysis of cash flows.




ACC 321


Spring Semester