ACCT 3230 - Intermediate Financial Accounting II

Continuing the intensive coverage of financial accounting from ACCT 3220, this course covers concepts of financial accounting theory and generally accepted accounting principles not covered in 3220. This typically includes detailed coverage of liabilities and equity, especially the topics of leases, deferred taxes, pensions and stock-options. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 3220, completed with a grade of a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3