2018-2019 University Catalog 
    
    Jul 16, 2019  
2018-2019 University Catalog [ARCHIVED CATALOG]

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ACC 322 - Intermediate Accounting II, 4 credit hours


Prerequisite(s): ACC 321  with at least a B- grade
This intermediate accounting course will continue with a deep dive into accounting theory and principles, proper recording of business transactions through journal entries and ledger postings, and the interpretation of financial statements prepared in accordance with generally accepted accounting principles. Main topics include long-term assets and liabilities, stockholders’ equity of a corporation, and accounting changes and error corrections.  Advanced measurement and disclosure issues relating to the financial statements will also be examined.



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