May 18, 2024  
2022-2023 University Bulletin 
2022-2023 University Bulletin [ARCHIVED BULLETIN]

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ACCT 311 - Intermediate Financial Accounting II

3 Credit 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.

Previously numbered as ACCT 315

Prerequisite(s): ACCT 102  and ACCT 310 .

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