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Oct 31, 2024
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ACC 396 - Intermediate Accounting IISemester Hours: 3
This course continues the coverage of financial accounting topics started in ACC 395 - Intermediate Accounting I . Specific topics include accounting of investments, current liabilities, long-term liabilities (bonds, notes, leases, pensions), stockholders’ equity, deferred income taxes, accounting changes, and the statement of cash flows. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.
Pre-requisites: ACC 395 - Intermediate Accounting I completed with a grade of C or above.
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