ACC 3020 - Intermediate Accounting III

(3) Credit Hours

The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: ACC 3010 with a minimum grade of C and junior standing; or department head approval. Differential course fee will be assessed.