ACC323: Intermediate Accounting III - 4 Hours
Prerequisites: ACC322, CIS116
This course is a study of the remaining major balance sheet accounts and issues not covered in Intermediate I and II. The course starts with a review of the conceptual bases for leases from the standpoint of lessor and lessee and their presentations. Then, the subject matter moves to pensions and postretirement benefit plans and income tax accounting and allocation, stockholders equity, dilutive securities and earnings per share and, finally, a revisit to the statement of cash flows.