ACCT 321 - Intermediate Accounting II

Credits: 3 Prerequisite: ACCT 320 and at least junior standing. Do not take ACCT 231: Corporate Financial Reporting if ACCT 321 has been completed. This course examines financial reporting issues that cover current and long-term liabilities, stockholders’ equity, earnings per share, revenue recognition, income taxes, pensions, leases, accounting changes and errors, and cash flows. Cowins, Irani.