ACT 4030 - Intermediate Financial Accounting II

Institution:

Alliant International University

Subject:

Description:

(3 units) Continued discussion of theoretical foundations of financial reporting, including the standard setting process and the conceptual framework; the valuation and accounting treatment of long-term liabilities including pensions, leases, income tax presentation and equities including retained earnings, stock options and earnings per share; special topics include cash flow analysis, accounting changes and other reporting issues; the discussion of ethical considerations and other issues facing the accounting professional are integrated into the curriculum. Prerequisite: ACT 4020

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.alliant.edu

Phone Number:

(866) 825-5426

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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