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ACC-6010 Intermediate Accounting III

This course discusses accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases. The course also covers principles involved in accounting for changes of various types as well as for correction of errors. This course will also summarize the preparation of statements of cash flows as well as full disclosure in financial reporting. Throughout, the course will analyze the impact of international accounting standards on accounting issues. The material makes references to both the U.S. Accounting Standards issued by the Financial Accounting Standards Board (FASB) and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

Advisory: Working knowledge of Microsoft Excel is required.

Credits: 3

Offered in Mar 2024, Sep 2024, Mar 2025

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(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)