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. This course also includes a module introducing sustainability accounting and the reporting for ESG (Environmental, Social, Governance) considerations.

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