ACC 322 - INTERMEDIATE ACCOUNTNG II

Institution:

Kutztown University of Pennsylvania

Subject:

Accounting

Description:

A study of current financial accounting theory and practice, this course covers Intermediate Accounting topics beyond the scope of Intermediate Accounting I. Coverage includes accounting and financial statement presentation for: Long-term Liabilities; Stockholder's Equity; Dilutive Securities and Earnings per Share; Investments in Securities; Revenue Recognition; Income Taxes, Pensions and Postretirement Benefits; and Leases; Accounting Changes and Error Analysis; and the Statement of Cash Flows; and Full Disclosure in Financial Reporting. The course emphasizes conceptual understanding as well as the development of the technical skills of accounting and the development of computer and oral and written communication skills.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kutztown.edu/

Phone Number:

(610) 683-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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