ACCT 312 - Intermediate Accounting Theory II

Institution:

SUNY at Binghamton

Subject:

Description:

Continuation of ACCT 311. Refinement and development of financial accounting theory. Emphasis on balance sheet accounts, including leases, pensions, deferred taxes and long-term liabilities. Ethical considerations and an international perspective are provided for a number of the topics. Prerequisites: ACCT 311 and junior standing.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.binghamton.edu

Phone Number:

(607) 777-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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