ACCT 312 External Reporting II
A continuation of ACCT 311, topics include revenue recognition, pensions, accounting for income taxes, leases, cash flow statements, and financial analysis. Lecture and laboratory. (Formerly Intermediate Accounting II.)
Credits
(4) 3 credit hours.
Prerequisite
ACCT 310 (with a minimum grade of C), 311.
Offered
Offered fall and spring.