ACC 323 – Intermediate Financial Accounting II

3 credit(s)

Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: 321 with C- or better.


  • Long-term liabilities
  • Investments
  • Contributed capital
  • EPS and retained earnings
  • Income recognition and measurement of net assets
  • Accounting for income taxes
  • Accounting for post-employment benefits
  • Accounting for leases
  • Statement of cash flows
  • Accounting changes and errors
Course Syllabi
Who When Link
Woollen Spring 2019 Download
Woollen Fall 2018 Download
Woollen Spring 2018 Download
Woollen Fall 2017 Download
Woollen Spring 2017 Download
Woollen Fall 2016 Download
Woollen Spring 2016 Download
Woollen Fall 2015 Download
Woollen Spring 2015 Download
Fujii Summer 2015 Download
Fujii Summer 2014 Download
Woollen Spring 2014 Download
Woollen Fall 2013 Download
Woollen Spring 2012 Download
Woollen Fall 2011 Download
Kaiama Spring 2011 Download
Kaiama Fall 2010 Download
Yang Spring 2010 Download