ACC 302 S1 - Intermediate Accounting II SP 24

This course is a continuation of the study of financial accounting theory and practice; it emphasizes the recognition and measurement of liabilities and stockholders’ equity. Topics include contingencies, leases, deferred taxes, earnings per share, long-term investments, revenue recognition, and preparation of the statement of cash flows. Accounting Standards Codification research is continued. Prerequisite: Intermediate Accounting I.