ACC321 Intermediate Accounting II

College of Business and Criminal Justice Business Department

Course Description: This course is the second course of three in the Intermediate Accounting series, and includes an in-depth study of the following Balance Sheet items: Current Assets, such as Cash & Receivables, and Inventory; current liabilities, such as Accounts Payable and short-term notes; Fixed Assets and Intangibles; and Long-term Liabilities, such as Notes payable and Bonds. GAAP, and will be able to compare this process with the International Financial Reporting Standards with respect to these Balance Sheet categories.

Credit Hours: 3.00

Prerequisites: ACC319

Corequisites: None