May 29, 2023  
2018-2019 University Catalog 
2018-2019 University Catalog [ARCHIVED CATALOG]

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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.

Undergraduate Course not available for Graduate Credit

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