ACC 3010 - Intermediate Accounting II

Credits: 3
Lecture: 45
Lab: 0

Continues the in-depth study of the conceptual framework and the classification, valuation and presentation of financial statement components, and the determination of net income (loss). Topics include a thorough study of the statement of cash flows, the presentation of current liabilities, bonds payable, equity components, treasury stock, leases, postretirement benefits and tax allocation. Error correction and the treatment of prospective and retrospective changes is also covered. Data analytics will also be included.

Prerequisite(s): ACC 2010
Corequisite(s): None