ACC 302 - Intermediate Financial Accounting II

Institution:

The College of New Jersey

Subject:

Description:

Prerequisite: ACC 301 This course examines the advanced and complex topics in corporate financial reporting. Topics include dilutive securities and earnings per share, investments, revenue recognition, deferred income taxes, leases, pensions, and cash flows. Students evaluate and learn how to apply generally accepted accounting principles to record transactions related to these topics, and to prepare financial statements. Accounting Standards issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are integrated with materials and assigned cases.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.tcnj.edu

Phone Number:

(609) 771-1855

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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