Aug 21, 2018  
2016-2018 Undergraduate Catalog 
2016-2018 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 314 - Intermediate Accounting II

A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting procedures in accounting for stockholders’ equity: contributed capital and retained earnings; revenue and expense determination, recognition, and measurement with particular emphasis on pensions, leases, and deferred taxes. Ethical issues and concerns are stressed throughout the course.

Prerequisites & Notes

Credits: 3

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