Intermediate Accounting II

3 Credits

The sequel to Accounting 315, this course continues with intensive study of recognition, measurement, valuation and disclosure issues relating to such topics as investments, liabilities, leases, pensions, income-taxes, share-based payments, revenue issues, earnings per share, and complexities related to the statement of changes in financial position. Analysis and interpretation of financial statements and problem-solving skills are integral parts of the course. The course is also open to sophomores with the appropriate prerequisites. Prerequisites: ACCT 315