AC 302 - Intermediate Accounting II

Semester Hour(s): 4
Semester(s) Offered: Spring
Pre-Requisite(s): AC 301 or permission of instructor
A continuation of Intermediate Accounting I (AC 301). Emphasis is placed on converting accounting from an information generating profession to one that uses information to solve problems and carry out an organization’s vision. Topics covered include accounting for liabilities, shareholders’ equity, stock-based compensation, leases, pensions and deferred income taxes.