AC 330 - Intermediate Accounting II

Intermediate Accounting II continues the analysis from Intermediate Accounting I and extends it to the discussion and application of financial reporting issues for liabilities and contingencies, long-term liabilities and receivables, investments, income taxes, accounting for capital and operating leases, issuance of capital stock and bonds, the statement of cash flow, changes in equity, and reporting accounting changes in estimates. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 313 Intermediate Accounting I. Corequisite: None.