AC 303 Intermediate Accounting III
Intermediate Accounting III is the third of three intermediate accounting courses which continues to expand the in-depth examination of theory and practice of financial accounting. This course concentrates on the preparation and analysis of the statement of cash flows, financial statement analysis, treatment of accounting changes and error analysis, disclosure requirements, revenue recognition, accounting for income taxes, leases, pensions, and post-requirement benefits. Students will focus on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP).Prerequisite:
AC 302 Intermediate Accounting II