Apr 23, 2024  
2018-2019 University Bulletin 
    
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2018-2019 University Bulletin [ARCHIVED BULLETIN]

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ACCT 311 - Intermediate Financial Accounting II

3 hours
This course continues the study of accounting principles begun in ACCT 310  as it relates to earnings per share. Topics in this course include stockholders’ equity, investments, revenue recognition, income taxes, pensions, and leases, accounting changes, statement of cash flows, interim reporting, and segmental reporting. This course embeds research analysis fundamentals, particularly for those students intending to sit for the CPA exam.

Previously numbered as ACCT 315

Prerequisite(s): ACCT 102  and ACCT 310 .


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