Detailed Course Information |
Fall 2021
Jun 24, 2026 |
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| ACC 3317 - Intermediate Accounting II |
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This course is a continuation of Intermediate Accounting I (ACC 3316) and covers the more complex financial reporting issues not addressed in Intermediate Accounting I. Topics covered include inventory valuation issues, revenue recognition, investments, deferred taxes, pensions, leases, earnings per share, accounting changes and error analysis, disclosure, and statement of cash flows. While the course focuses on the recording of transactions and ultimately the preparation of financial statements, it also exposes students to cases that deal with ethics, applying technical judgment, and internet research. Prerequisite(s): ACC 3316. 3.000 Credit hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Acctg, Economics, and Finance Department Prerequisites: Undergraduate level ACC 3316 Minimum Grade of C- |
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