ACCT 6032 - Intermediate Financial Accounting II

Continuing the intensive coverage of financial accounting from ACCT 3220/ACCT 6031, this course covers concepts of financial accounting theory and generally accepted accounting principles not covered in 3220/6031. This typically includes detailed coverage of liabilities and equity, especially the topics of leases, deferred taxes, pensions and stock-options. Note: A grade of C or higher must be earned to receive credit for the CPA license. NOTE: Students who have taken ACCT 3230 (or equivalent) may not receive credit for ACCT 6032. Prereq: ACCT 6031 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or NBD within the Business School. Cross-listed with ACCT 3230. Max hours: 3 Credits. Semester Hours: 3 to 3