ACCT 301B - Intermediate Accounting (3)

Accounting theory; IFRS (International Financial Reporting Standards); present value concepts; liabilities and stockholders’ equity; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis; accounting for income taxes and statement of cash flows.

Prerequisites: ACCT 301A and BUAD 301 with a “C” (2.0) or better in each.