ACCT 3314. Intermediate Accounting II. 3 Hours.
Students extend the study of financial accounting and reporting to include the measurement and reporting of property, plant, and equipment, natural resources, and intangible assets, long-term liabilities, investments, and cash flow statements. A continuation of Intermediate Accounting I. Additional topics may include accounting for leases and income taxes.
Prerequisite: ACCT 3313 with a minimum grade of C.
