ACCT 2140 Intermediate Accounting III

4.0 - 0.0 - 4.0

Prerequisite

(1) ACCT 2130 - must be completed prior to taking this course.

Course Description

Students engage in a continuation of accounting theory and practice. Traditional and current subjects of controversy are examined. Emphasis is on income taxes, earnings per share, investments, leases, accounting changes, pensions and the statement of cash flows.