Intermediate Financial Accounting II

3 credits · Undergraduate

In conjunction with its prerequisite, COMM 3105.03, this course is intended to provide an understanding of the corporate financial reporting model and related conceptual issues. The course will develop expertise in accounting and reporting issues related to liabilities and shareholders’ equity, including complex debt and equity instruments, corporate income taxes, leases, pensions and other post-retirement obligations, earnings per share, accounting changes and restatements. PREREQUISITES: COMM 3105.03 with a minimum grade of C- EXCLUSIONS: COMM 3100.03 BUSI 6108.03 FORMATS: Lecture