ACT 323 - Intermediate Accounting II

Institution:

College of the Ozarks

Subject:

Description:

Prerequisite: ACT 313. The characteristics and general journal entries of corporations are discussed, recording procedures for long-term investments in equity securities and bonds as well as the long-term liability bonds payable, procedures followed when changing accounting methods, correcting errors, making interim reports, analyzing financial statements, proper reporting for pension costs and leases. Methods used to prepare a cash flow statement. (S)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cofo.edu

Phone Number:

(417) 334-6411

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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