ACTG 331 - Intermediate Financial Accounting II

Prerequisites, ACTG 211, ACTG 330, with a minimum grade of C- in each prerequisite. A continuation of ACTG 330. Topics include bonds and other long-term liabilities; leases, pensions and other post-retirement benefits; deferred income taxes; stockholders’ equity; earnings per share; investments in securities of other companies, and a review of the cash flow statement. Letter grade. (Offered spring semester.) 3 credits