ACC 304 Intermediate Accounting II
Topics covered include accounting for current and noncurrent liabilities and contingencies; and stockholders' equity; 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).