ACC 202 Intermediate Accounting II

This course studies stockholders' equity, contributed capital, treasury stock, retained earnings, dilutive shares and earnings per share, investments, revenue recognition, income taxes, pensions and post-retirement benefits, statement of cash flows, full disclosure in financial reporting, and basic financial statement analysis. Prerequisite: ACC 201 with C or better or permission of department chair. Three lecture hours per week.  3 credits Spring

3 credits
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