Undergraduate Catalog 2012-2013

ACCT 3102 Intermediate Accounting II

Prerequisite: ACCT 3101 with a grade of C or better. A continuation of ACCT 3101 providing advanced study of the current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users. Topics include the accounting and reporting of long-term assets, current and long-term liabilities, stockholders equity, income taxes, stock based compensation, earning per share, and accounting changes/corrections.