ACCT 312 - Intermediate Financial Accounting II

Units: 3
Second in the two-course intermediate financial accounting sequence. Topics include investments, liabilities, leases, income taxes, pensions, stockholders’ equity, earnings per share, and statement of cash flows. Differences between US GAAP and IFRS are emphasized.

Prerequisites: ACCT 311 with grade C or better.
Equivalent Quarter Course: ACCT 3213.
Possible Instructional Methods: Entirely On-ground, or Entirely Online.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring