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ACCT 322 - Intermediate Accounting II |
Additional topics in financial accounting, including an in-depth analysis of current and long-term liabilities, capital stock, options and warrants, earnings-per-share calculations, convertible securities, retained earnings and dividends, and statement of changes in financial position. Also studied are income-tax allocations, pension accounting, and accounting for lease transactions.
Prerequisite: ACCT 321 Intermediate Accounting I.
1.000 Credit hours 4.000 Lecture hours Levels: Non-Matriculated, Undergraduate Schedule Types: Lecture Accounting, Economics, Finance Department Course Attributes: Undergraduate Level Course |