Sep 25, 2021  
2015-2016 University Catalog 
    
2015-2016 University Catalog [ARCHIVED CATALOG]

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ACCT 301B - Intermediate Accounting (3)


Prerequisites: A “C” (2.0) or better in ACCT 301A , BUAD 301 . 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.



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