ACCT 302 - Intermediate Financial Accounting II

Institution:

SUNY College at Geneseo

Subject:

Description:

A continuation of ACCT 301. The course builds upon the foundation created in A360 and overlays the impact of internal control and complex entities on accounting practice. Specific topics include internal control and Section 404 of the Sarbanes-Oxley Act; traditional and emergent techniques of liability valuation; equity, derivatives and hybrid securities; implementation of Statement of Financial Accounting Standards (SFAS) 95 through both the indirect and direct methods; investments accounted for under the cost, fair value (SFAS 115) and equity methods; and the consolidation of wholly- and partially-owned subsidiaries through the use of cost and equity methods for at-date and subsequent-period presentations. Prerequisites: ACCT 301 and junior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Credits: 3(3-0) Offered every spring

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.geneseo.edu/

Phone Number:

(585) 245-5211

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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