ACCT 364 Intermediate Financial Accounting II
Second of a series of two courses containing an in-depth study of Generally Accepted Accounting Principles. Topics covered include investments in debt and equity securities, current and long-term liabilities, stockholders' equity, accounting for income taxes, leases, accounting changes and error analysis, earnings per share, and the statement of cash flows for entities with complex transactions. Various pronouncements of the Financial Accounting Standards Board are covered.
Prerequisite
ACCT 264 with a grade of "C" or higher.
Offered
Offered in the Fall semester.