ACC 305-Intermediate Accounting III

Prerequisite: ACC 304

Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and post-retirement 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).