ACCT 2140 - Intermediate Accounting II

Intermediate Accounting II is a continuation of the study of financial statement preparation and analysis. Topics emphasized include: current liabilities, long-term debt and components of owner equity. Also covered are special problems associated with income determination and reporting, including earnings per share; pensions; leases; income taxes; and the reporting of error corrections and changes in accounting principles. Students will prepare cash flow statements and perform financial statement analysis.

Prerequisites & Notes
Prerequisite: ACCT 2130

3 Credit Hours - 2 Lecture Hours, 2 Lab Hours (S)

Credits: 3

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