ACCT 332 - Intermediate Accounting II

When Offered: F;S;SS

3 Credit(s)
3 Lecture Hour(s)
1 Lab Hour(s)

This course is a continuation of ACCT 331. It emphasizes theories and practices related to the accounting for liabilities, stockholders’ equity and corporations, dilutive securities, earnings per share, revenue recognition, taxes, pensions, leases, accounting changes, and the statement of cash flows. Attention is also given to accounting for investments and derivatives.

Prerequisite(s): C or above in ACCT 331, Accounting and Finance majors only.