ACC 323 Intermediate Financial Accounting II (3)

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.

Subjects:

  • 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