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Course Information

INTERMEDIATE ACCOUNTING II (ACCT 302)

Term: 2025-2026 Spring Semester

Schedule

Mon-Wed-Fri, 8:00 AM - 8:50 AM (1/12/2026 - 5/5/2026) Location: MAIN HAL 210

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.