ACC 322: Intermediate Accounting II

Goal: To help students become familiar with and understand the theory underlying accounting reports, the required content and disclosure in financial statements and reports, and to recognize errors in the preparation of reports in applications of theory and principles.
Content: A continuation of ACC 321. Study of accounting for current liabilities, long-term liabilities, intangibles, corporate capital, retained earnings, and property, plant and equipment.
Prerequisite(s): ACC 201, ACC 202, ACC 321.
Credit: 3
Degree Level: Undergraduate