ACCT 312 External Reporting II

A continuation of ACCT 311, topics include revenue recognition, pensions, accounting for income taxes, leases, cash flow statements, and financial analysis. Lecture and laboratory. (Formerly Intermediate Accounting II.)

Credits

(4) 3 credit hours.

Prerequisite

Completion of at least 60 college credits, ACCT 310 (with a minimum grade of C) and ACCT 311.

Offered

Fall, Spring.