ACC 423: Intermediate Accounting III

Goal: To help the student understand the complex theory and procedure required in the preparation of financial statements.
Content: A continuation of ACC 321 and ACC 322. Study of accounting for dilutive securities, earnings per share, leases, pensions, deferred income taxes, statement of cash flows, revenue recognition, error corrections, and accounting changes.
Prerequisite(s): ACC 321 and ACC 322.
Credit: 3
Degree Level: Undergraduate