AC 306 - Intermediate Accounting II
(3 cr.) This continuation of Intermediate Accounting covers such topics as property, plant and equipment, intangible assets, current liabilities and contingencies, income taxes, accounting changes and correction of errors, and structure and usefulness of the statement of cash flows. In addition to U.S. Generally Accepted Accounting Principles (GAAP), students also are exposed to International Financial Reporting Standards (IFRS). AC 306 may be taken concurrently with AC 307. Minimum grade for accounting majors B-. Accounting majors must have B- or better in the prerequisite course. Prerequisite: AC 305; Every Year, Fall and Spring

Fall 2014   |   Spring 2015