ACC 305 Intermediate Accounting III

Topics covered include accounting for investments, revenue recognition, income taxes, pensions, and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting. The material refers to pronouncements of the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA).

NOTE: This entire class includes discussions, assignments, course projects, and exams