ACCT 305 - Intermediate Accounting II

3 Hour(s) Credit
Continued emphasis on generation and presentation of financial statements through use of Business Activity Model. Special attention devoted to inventory valuation, analysis of long-term debt instruments, derivatives, asset impairment and share-based compensation. Emphasis on comprehension, critical thinking and problem solving.
Three hours per week.
Major Prerequisites C or better in ACCT 304, successful completion of the Accounting Program admission test and admission to the Professional Program.
Non-Major Prerequisites C or better in ACCT 304, successful completion of the Accounting Program admission test and junior standing.