ACCT 351 - Intermediate Accounting III

5 CR

Continuation of theoretical foundations of accounting. The course covers business capital structures, interim reporting, and advanced analysis of domestic and international financial statements and standards.

Prerequisite(s): ACCT 350.

Course Outcomes
• Calculate basic and diluted earnings per share. • Analyze derivative types and hedging activities. • Identify and correct accounting errors. • Illustrate and employ changes in the accounting system. • Compare international and domestic accounting standards. • Prepare an in-depth financial statement analysis in order to identify creative and fraudulent accounting. • Compute the Taxation of Assets • Recognize and Interpret Pensions and Other Postretirement benefits

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