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Dec 04, 2024
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Catalog 2016-2017 - Online and On-ground 8-week Program Catalog [ARCHIVED CATALOG]
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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
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