ACT 3120 - Intermediate Accounting II

Institution:

Trevecca Nazarene University

Subject:

Description:

The second course of a three part series required of all accounting majors. Continuation of the theoretical and conceptual discussion for the development of the income statement and balance sheet. Topics include property, plant, and equipment; depreciation and depletion; intangible assets; current and long-term liabilities; stockholders' equity including stock transactions and retained earnings; dilutive securities, earnings per share, investments, revenue recognition, and accounting for income taxes. This course is offered annually each spring semester. Prerequisite: ACT 3110 Intermediate Accounting I.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.trevecca.edu

Phone Number:

(615) 248-1200

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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