ACC 310 - Intermediate Accounting II

Institution:

Iona University

Subject:

Description:

Time value of money; valuation and reporting of bonds payable and long-term notes, corporate capital and dividends; earnings per share, capital structure and dilutive securities; revenue recognition, income taxes and operating losses, accounting changes and error analysis; preparation of the statement of cash flows; full disclosure and financial statement analysis. Additional laboratory hour required. Not open to students who have completed ACC 204. Prerequisite: ACC 305. 3 credits. NLA. S

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.iona.edu

Phone Number:

(914) 633-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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