May 20, 2024  
2024-2025 Catalog DRAFT (working copy for edits) 
    
2024-2025 Catalog DRAFT (working copy for edits)
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ACCT 34173 - Intermediate Accounting II


3 Credit(s) : 3 Lecture Hour(s)
Prerequisite(s): ACCT 34073  
Comprehensive overview of Generally Accepted Accounting Principles and the Conceptual Framework for Financial Reporting including the following topics: current liabilities and contingencies; long-term liabilities; stockholder’s equity; dilutive securities and earnings per share; investments; revenue recognition; income taxes; pensions and post-retirement benefits; leases; correction of errors; Statement of Cash Flow; and disclosures in financial reporting. Offered spring



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