ACC 313 - Intermediate Accounting III (4)

Understanding GAAP in financial accounting topics of equity, income tax, lease, pension, and post-retirement benefits, error analysis and cash flows. Emphasis on the application of concepts in FASB Conceptual Framework to the above topics. Decision-making and problem-solving skills.

Prerequisite(s): a minimum grade of C (2.0) in ACC 312.
Component(s): 4 lectures/problem-solving.