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			Nov 04, 2025			
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                  AC 302  -  Intermediate Accounting II(3.00 cr.)
  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, IFRS, and SEC are an integral part of the course.           
  Prerequisite: AC 301 . Concurrent Requisite: AC 310  (required only for in-class delivery in the spring). Sessions Typically Offered: Spring/Summer Years Typically Offered: Annually
   
				  
  
			
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