ACCT 3120 Intermediate Accounting II

4 semester hours

This course continues the in-depth study of financial accounting and reporting introduced in ACCT 3110. The conceptual and procedural aspects of some of the most complex and controversial topics in financial accounting are studied from both the U.S. and an international accounting perspective. Topics include the accounting for property, plant, and equipment, intangible assets, investments, long-term debt, leases, deferred taxes, contingent liabilities and assets stock-based compensation and several issues relating to stockholders’ equity. Coverage of these topics includes an historical perspective, current practiceawaremness of limitaiont in current pracyice, and possible future directions. Reseaerching accoundint ssues throught the use of the FASB’s Codification database in integrated into the course.

Prerequisite: ACCT 3110 with a minimum grade of C (2.0).

Prerequisite(s): UG ACCT 3110 C