ACC 312 - Financial Accounting II

Institution:

University of Detroit Mercy

Subject:

Accounting

Description:

Prerequisites: ACC 311 Continues the study begun in ACC 311 of accounting theory, principles and practices underlying the financial statements. Emphasis is given to the measurement, valuation and reporting of liabilities and stockholders equity and their effect on earnings determination. Complex topics considered include leases, pensions and other employee retirement benefits, deferred income taxes and earnings per share. In addition, international differences in a few accounting areas are briefly discussed. (3 Credits)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.udmercy.edu

Phone Number:

(313) 993-1000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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