ACC 3120 - Intermediate Accounting II (3)

Fundamental financial accounting concepts that underlie U.S. GAAP and IFRS, and their application to liabilities, equity, and special topics including income taxes, leases, pensions, share-based compensation, EPS, accounting changes, error corrections, and cash flows statement.

Prerequisite(s): C or better in ACC 3110, or ACC 311 and ACC 312; and GWT*, CPU 4010*, or CPU 401*.
Component(s): Lecture
Grading Basis: Graded Only
Repeat for Credit: May be taken only once
Course Category: Major Course
Note(s): *The enforcement of the Graduation Writing Assessment Requirement has been temporarily suspended per a Chancellor’s Office memorandum.