AC305 Intermediate Accounting II
A continuation of the study of intermediate accounting with emphasis on the analysis, measurement, recording, and reporting of complex financial transactions and reporting issues. Topics include earnings per share, pensions, leases, income taxes, accounting changes and errors, and additional aspects of financial reporting and financial statement analysis. The course also emphasizes professional communication, analytical reasoning, and ethical responsibility in the preparation and interpretation of financial information. Prerequisites: AC301 - Intermediate Accounting I.