ACCTG 313. Intermediate Accounting II. 3 Credits.
Specialized financial accounting topics, including earnings per share, revenue recognition, accounting changes, cash flow statement preparation, tax allocation, accounting for leases and pensions; FASB Accounting Standard Updates affecting accounting practice.
P: Acctg 301 with at least a BC grade and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5