ACC 2320 - Intermediate Accounting II

Prerequisite(s): ACC 2300 with a grade C or better.
A continuation of Intermediate Accounting I. The course is a detailed study of financial reporting concepts focusing on the valuation of liabilities and investments. The reporting of stockholders’ equity is also studied, including such topics as contributed capital, earnings per share calculation and retained earnings. Credit(s): 3 (3 plus 0) CPS students only.