Catalog 2013-2014 
    
    Mar 28, 2024  
Catalog 2013-2014 [ARCHIVED CATALOG]

ACT 4030 - Intermediate Financial Accounting II

(3 units)
Continued discussion of theoretical foundations of financial reporting, including the standard setting process and the conceptual framework; the valuation and accounting treatment of long-term liabilities including pensions, leases, income tax presentation and equities including retained earnings, stock options and earnings per share; special topics include cash flow analysis, accounting changes and other reporting issues; the discussion of ethical considerations and other issues facing the accounting professional are integrated into the curriculum.
Prerequisites: ACT 4020