The course is the third of three intermediate accounting courses. Emphasis is on developing financial statements that clearly and accurately depict a company's performance. Focus is directed on accounting for income taxes, pensions and other postretirement benefits, share-based compensation and EPS, accounting changes and error corrections, and an in-depth review of the statement of cash flows.
P: ACCTG 301 with at least a BC grade and an overall minimum GPA of 2.5. REC: ACCTG 313
Spring.