ACCT 302 - Intermediate Accounting II

Lecture Hour(s): 3
Lab Hour(s): 0
Credit Hour(s): 3

A continuation of ACCT 301. Emphasis is on financial statement disclosure requirements under GAAP. A review of reporting requirements for long-term liabilities, stockholders’ equity, revenue measurement, earning per share, leases, pensions, cash flows, and other contemporary accounting issues.

Prerequisite(s): ACCT 301 or Permission of Instructor.