ACC 362 - Intermediate Accounting II3 credits
BUS 362
This course is a continuation in the study of Intermediate Accounting l, the study of Generally Accepted Accounting Principles (GAAP); the common set of accounting rules, requirements, and practices issued by the Financial Accounting Standards Board (FASB).
This course’s primary focus is on the main accounts of the financial statements, with a particular emphasis on the corporate formation. It is a detailed study of the financial accounting treatment for cash, receivables, inventory, Property, Plant, & Equipment (PP&E), cost recovery (depreciation, depletion, & amortization), impairments, intangibles, liabilities, revenue recognition, and accounting for income tax.
Prerequisite(s): BUS 361 or ACC 361
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