ACCT 309 - Intermediate Accounting II

Institution:

Widener University-Main Campus

Subject:

Description:

The course involves an intermediate to advanced level treatment of a wide range of issues faced in measuring a firm's financial status and performance. Careful attention is given to strengthening and developing the understanding of the theoretical foundations of modern corporate financial reporting. Considerable emphasis is also given to applying accounting theory to practical and contemporary financial reporting problems. Topics include disclosure issues related to equity reporting, off-balance sheet financing, long-term debt, accounting for pensions, leases, income taxes, earnings per share, and the statement of cash flows. Prerequisite: ACCT 204 and ACCT 205. 4 semester hours

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.widener.edu

Phone Number:

(610) 499-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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