ACCT 316 - Intermediate Accounting II

Institution:

University of Delaware

Subject:

Accounting

Description:

Continuation of ACCT315. Topics include: recognition and measurement of investments, long-term liabilities and stockholders' equity; dilutive securities and earning per share calculations; revenue recognition; accounting for income taxes, pensions and leases; accounting changes and error analysis; financial reporting and changing prices; preparation of the statement of cash flows; and disclosure requirements in financial reporting. PREREQ:ACCT315. RESTRICTIONS: Requires junior status and a grade of C- or better in ACCT315.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

09/01/2008 - 01/17/2011 

Institution Website:

www.udel.edu/

Phone Number:

(302) 831-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Four-one-four plan

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