ACC 3100 - Financial Accounting II

Institution:

CUNY Bernard M Baruch College

Subject:

Accountancy

Description:

4 hours; 4 credits This second course in financial accounting continues the indepth analysis of the measurement and reporting requirements under generally accepted accounting principles necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The effect of accounting for income taxes, pensions, leases, stockholders' equity, and accounting changes on financial statements are examined. Earnings per share, accounting for changing prices, segmental information, and analytical review of financial statements are also covered. Prerequisite: ACC 3000.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baruch.cuny.edu

Phone Number:

(646) 312-1000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.