AC 223 - Intermediate Accounting II

Two-semester examination of financial accounting concepts and theories, the financial reporting process, financial statements, and accounting for asset, liability, and shareholders’ equity accounts in greater depth. Topics also include time value of money, accounting for investments, bonds, leases, and income taxes, plus earnings per share and financial disclosures.

Credits: 4

Prerequisites/Restrictions: AC 221; AC Majors and Minors Only.