ACC 3053 - Intermediate Accounting III

Credit(s): 3
(Fall, even years)
Continuation of ACC 3013 with emphasis on the liability and the stockholders’ equity sections of the balance sheet. Includes a study of financial statement analysis, the cash flow statement, and specific accounting issues such as investments, income tax accounting, pensions/post- retirement benefits, leases, earnings per share, and the cash flow statement.
Prerequisite(s): ACC 3013