ACG 3111 - Intermediate Accounting 2

Credit Hours: 4.0
Prerequisite(s): ACG3101 with C
Corequisite(s): None
This second course in the two course Intermediate Accounting sequence expands on the topics covered in ACG3101 and presents them within the conceptual framework determined by Generally Accepted Accounting Principles. This course focuses on financial accounting and the use of General Accepted Accounting Principles in the preparation of financial statements. The study of financial accounting theory and practice relating to the following topics: Investments, Current Liabilities & Contingencies, Bonds & Long-Term Notes, Leases, Income Taxes, Pensions & Other Postretirement Benefit Plans, Shareholders Equity, Share-Based Compensation and Earnings Per Share, Accounting Changes and Error Corrections, the Statement of Cash Flows. The use of technology as well as present value and future value applications will also be examined.
Bachelor Course