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Institution:
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Winston-Salem State University
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Subject:
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Description:
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This course is a continuation of Intermediate Accounting I (ACC 3416) and covers the more complex financial reporting issues not addressed in Intermediate Accounting I. Topics covered include inventory valuation issues, revenue recognition, investments, deferred taxes, pensions, leases, earnings per share, accounting changes and error analysis, disclosure, and statement of cash flows. While the course focuses on the recording of transactions and ultimately the preparation of financial statements, it also exposes students to cases that deal with ethics, applying technical judgment, and internet research. Prerequisite: ACC 3416.
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Credits:
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4.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(336) 750-2000
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Regional Accreditation:
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Southern Association of Colleges and Schools
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Calendar System:
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Semester
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