INTERMEDIATE ACCOUNTING III (ACC 423)

Term: Spring 2016

Faculty

Description

423: Intermediate Accounting III.
Goal: To help the student understand the complex theory and procedure required in the preparation of financial statements.
Content: A continuation of ACC 321 and ACC 322. Study of accounting for dilutive securities, earnings per share, leases, pensions, deferred income taxes, statement of cash flows, revenue recognition, error corrections, and accounting changes.
Taught: Offered occasionally.
Prerequisite: ACC 321 and ACC 322.
Credit: 3 hours.