ACC 312 - Intermediate Accounting III

Institution:

Salve Regina University

Subject:

Description:

In this final course students review the reporting of investments, revenue recognition, accounting for income taxes, leases, and accounting changes. Students learn to prepare the statement of cash flows using both the direct and indirect methods. An in-depth review of the full disclosure rules and financial ratios complete the study of financial reporting. Prerequisite: ACC311. 3 credits.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.salve.edu

Phone Number:

(401) 847-6650

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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