ACCT 120B - Intermediate Accounting II

Prerequisite: ACCT 120A with a C grade or better. DS 71 or equivalent recommended
An in-depth study of principles, procedures, and reporting requirements in financial accounting as applied to corporate entities; fixed and other noncurrent assets; income tax allocation; noncurrent liabilities, including pensions and leases; inflation accounting; and cash flow. Special attention is given to authoritative pronouncements.

Units: 4

Course Typically Offered: Fall, Spring