2016-2017 Catalog

ACC 305 Intermediate Accounting III

Prerequisite

ACC 304

Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants(AICPA).