Schedule
		
			
					Mon-Wed-Fri, 11:00 AM - 11:50 AM (1/22/2018 - 5/15/2018) Location: MAIN HAL 309
				
					Thu, 4:00 PM - 5:50 PM (1/22/2018 - 5/15/2018) Location: MAIN HAL 308
				
		
	Description
		
			ACCT 302. INTERMEDIATE ACCOUNTING II. A continued study of the financial statements with an emphasis on the liabilities and stockholder’s equity sections of the balance sheet. Includes topics such as accounting for investments, current and long-term debt, earnings per share (EPS), accounting for income taxes, leases, post-retirement benefits, accounting changes and the statement of cash flows. This course also focuses on accounting theory and the interpretation of current financial accounting standards. Prerequisite: Accounting 202. Three hours.