ACCT315 - Intermediate Accounting II

Semester Credit Hour(s) 3

This course builds upon the financial statements, emphasizing the balance sheet. The course will focus on accounting for pensions and leases, debt and equity financing, Shareholder’s Equity, GAAP, IFRS, and FASB Codification. Ethics and appropriate technology are applied throughout this course.

Prerequisite(s): ACCT 215