Jun 12, 2024  
2021-22 Catalog 
2021-22 Catalog [ARCHIVED CATALOG]

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ACCT 350 - Intermediate Accounting II

5 CR

Continuation of theoretical foundations of accounting. The course covers valuation of assets, business financing options and in-depth examination of lease accounting.

Prerequisite(s): Admission to the program and ACCT 250 .

Course Outcomes
• Apply the accounting methods for investments in operating assets at the date of acquisition. • Illustrate and employ the accounting methods for the use and retirement of operating assets. • Discuss and calculate debt and equity financing options. • Classify debt and equity securities. • Using the most appropriate accounting method for a business, calculate the acquisition, use and sale of debt and equity securities. • Identify accounting methods for capital leases.

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