ACC 301 Intermediate Accounting III
This course is a continuation of Intermediate Accounting II. Topics covered include accounting for investments, revenue recognition, income taxes, pensions and post retirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. Prerequisite: ACC300.
Prerequisite
ACC300 D- O ACC300 TC