ACCT 312 - Intermediate Accounting II

(4 credits)

Emphasis is on the second half of intermediate financial accounting topics. Topics include investments, current and long-term liabilities, corporate equity, accounting for leases, inter-period income tax allocation, pensions, statement of cash flows, and accounting for changes and error corrections. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311 - Intermediate Accounting I. Prerequisites for non-College of Business majors and minors: Junior standing and instructor’s permission. Grade only. Offered annually (usually fall semester).

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