AC 307 - Intermediate Accounting III
 
(3 cr.) This continuation of Intermediate Accounting covers such topics as long-term liabilities, investments, stockholders' equity, earnings per share, revenue recognition, pensions and leases. In addition to U.S. Generally Accepted Accounting Principles (GAAP), students also are exposed to International Financial Reporting Standards (IFRS). AC 307 may be taken concurrently with AC 306. 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
 
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