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.
Offered
Spring Semester