ACC 301 Intermediate Accounting III
4 credits, Fall and Spring
Expands financial accounting principles with the study of financial statement analysis. This course emphasizes dilutive securities, earnings per share, temporary and long-term investments, revenue recognition principles, pensions, and leases. Also included are considerations of accounting changes and error analysis, full disclosure in financial accounting, and derivatives. Pronouncements of the Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets five hours per week.
Prerequisite(s): MGT 210 or ENG 210 or ENG 212, IS 135, and a grade of "C-" or better in ACC 202