ACCT 312 - Intermediate Accounting II

Institution:

Loyola Marymount University

Subject:

Description:

4 Semester Hours This course continues the in-depth study of fi nancial accounting and reporting begun in ACCT 311. The conceptual and procedural aspects of some of the most complex and controversial topics in fi nancial accounting are studied. Topics include the accounting for property, plant, and equipment, intangible assets, investments, long-term debt, derivatives, leases, deferred taxes, stock options, error correction, and the statement of cash fl ows. Coverage of these topics includes an historical perspective, learning the current standards under generally accepted accounting principles, awareness of the fl aws and limitations in current practice, and possible future directions. Prerequisite: ACCT 311 with a minimum grade of C (2.0).

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lmu.edu

Phone Number:

(310) 338-2700

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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