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    Shippensburg University
   
 
  Feb 18, 2018
 
2017-2019 Undergraduate Catalog 
  
2017-2019 Undergraduate Catalog
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ACC 311 - Intermediate Accounting II Credits: 3


Second of three courses involving an intensive study of accounting concepts, theories and practices relative to external financial reporting. Topics include: processing and reporting financial transactions and information relating to the content and structure of financial statements; concepts and procedures underlying revenue and expense recognition; application of time value of money concepts in an accounting framework; and valuation and accounting for liabilities, stockholders' equity, investments, deferred income taxes, compensation, accounting changes, earnings per share, pension and leases.

Prerequisite(s): ACC 310  with minimum grade of C



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