Dec 08, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog
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ACC 3053 - Intermediate Accounting III


Credit(s): 3
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  



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