Apr 23, 2018  
2016-2018 Undergraduate Catalog 
    
2016-2018 Undergraduate 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
ACCT313

Credits: 3



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