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ACCT 302

ACCT 302Intermediate Accounting II3 credits
Prerequisite: Admission to College of Business and Accounting 301 with a grade of C or better. Non Business students must meet restictions and limits in Bulletin
This course is designed to give students an in-depth understanding of the theory and current practice of financial accounting as it pertains to liabilities and equity and the related accounts on the income statement. This course also covers earnings per share, accounting changes and errors, and preparation and analysis of the statement of cash flows. Prerequisites: Accounting 301 with a grade of C or better. Business majors who have been admitted to the COB. All other students can take up to 21 credits of 300 and 400 level College of Business department courses, provided they have completed 60 credits with a combined GPA of 2.5. (Spring)