AC 302 - Intermediate Accounting II

(3.00 cr.)

Prerequisite: AC 301 . Corequisite: AC 310 (required only for in-class delivery in the spring). Students learn to develop and analyze the information reported in financial statements. Topics include operational assets, intangible assets, short-term and long-term investments, short-term and long-term liabilities, leases, and financial analysis. Pronouncements of the AICPA, FASB, and SEC are an integral part of the course. (Spring/Summer)