# ACC322 Intermediate Accounting III

College of Business and Criminal Justice Business Department

**Course Description:** This course is the final course of three in the Intermediate Accounting series. Students will learn how to account for income taxes, pensions and post-retirement benefits; equity transactions; investments; leases; accounting changes and error corrections. Additionally students will use the cash flow statement for analysis.

**Credit Hours:** 3.00

**Prerequisites:** All of: [ACC321](https://www.ecpi.edu/course/ACC321 "View ACC321")

**Corequisites:** None

## Programs offering this course

- [Business Administration | Accounting Concentration](https://www.ecpi.edu/programs/accounting-bachelor-degree)

Learn more about the [programs available at ECPI University](https://www.ecpi.edu/programs).