AC 303 - Intermediate Accounting III

Institution:

City University of Seattle

Subject:

Description:

AC 303 includes the in-depth examination of theory and practice of financial accounting. This course concentrates on the preparation and analysis of the statement of cash flows; financial statement analysis; treatment of accounting changes and error analysis; disclosure requirements; revenue recognition; accounting for income taxes, leases, pensions, and post-requirement benefits. Intermediate Accounting III focuses on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP). Prerequisite: AC 302.

Credits:

5.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cityu.edu

Phone Number:

(800) 426-5596

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Quarter

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