2022-2023 University Catalog (under review) 
    
    Oct 01, 2022  
2022-2023 University Catalog (under review)
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ACCT 321 - Intermediate Accounting II


Credits: 3

Do not take ACCT 231: Corporate Financial Reporting if ACCT 321 has been completed. Prerequisite: ACCT 320 and at least junior class standing. 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.



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