ACCT 311 - Intermediate Accounting II

Institution:

Shippensburg University of Pennsylvania

Subject:

Description:

Second of three courses involving an intensive study of accounting concepts, theories and practices relative to external financial reporting. Topics include: processing and reporting financial transactions and information relating to the content and structure of financial statements; concepts and procedures underlying revenue and expense recognition; application of time value of money concepts in an accounting framework; and valuation and accounting for liabilities, stockholders' equity, investments, deferred income taxes, compensation, accounting changes, earnings per share, pension and leases.

Credits:

3.00

Credit Hours:

Prerequisites:

ACCT 310 (Grade of C or Higher)

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

09/01/2005 - 08/25/2024 

Institution Website:

www.ship.edu/

Phone Number:

(717) 477-7447

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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