ACC 301 — Intermediate Accounting II
The primary objective of this course is to introduce the use of present value techniques in the measurement of long-term liabilities. Topics include investment and intangible assets, current liabilities, time value of money concepts applied to notes, bonds, and leases, stockholder's equity, stock options, earnings per share, and the statement of cash flows. Students are required to complete a continuation of the Excel practice set begun in AC 300 as well as a comprehensive annual report project devoted to financial analysis.
Requirements and Prerequisites