ACCT 305 - Intermediate Accounting II

Institution:

Salisbury University

Subject:

Description:

Detailed analysis of accounting concepts, including current and noncurrent liabilities, stockholders equity accounts, related revenue and expense accounts, and statement of changes in financial position. Emphasis on recent APB and FASB guidelines. Major Prerequisites: C or better in ACCT 304, successful completion of the Accounting Program admission test and admission to the Professional Program. Non-Major Prerequisites: C or better in ACCT 304, successful completion of the Accounting Program admission test and junior standing. Three hours per week.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.salisbury.edu

Phone Number:

(410) 543-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Four-one-four plan

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