Oct 10, 2025  
Official Catalog Fall 2025 
    
Official Catalog Fall 2025

ACCT315 - Intermediate Accounting II

Semester Credit Hour(s) 3
This advanced course builds upon the financial statements, emphasizing the statements of retained earnings and cash flows.  Students will focus on accounting for pensions and leases, debt and equity financing, Shareholders’ Equity, and FASB.  Ethics is applied throughout the course. 

Prerequisite(s): ACCT215