ACC 505 Intermediate Accounting II

This course is a continuation of Intermediate Accounting I. The course covers selected accounting items with an emphasis on topics of interest in corporate financial reporting including bonds, leases, pensions, stockholders’ equity, deferred taxes, and earnings per share. This course also covers accounting errors and disclosure reporting and the cash flow statement. Pre-requisite(s): MBA 514 and ACC 500; or permission of Program Chair or designate. Co-requisite(s): None. 3 semester hours