Course Description:

ACCT 323 INTERMEDIATE ACCOUNTING II A continuation of the study of theoretical foundations in accounting with emphasis placed on the accounting of liabilities, capital stock, retained earnings, stockholder's equity changes, debt financing through bonds and other securities, derivatives and hedging, and accounting for income taxes. Prerequisite(s): ACCT 313 or consent of instructor. Three Hours, Spring

Credits:

3.0

Pre-Requisites:

ACCT313LEC

Co-Requisites: