Description
Accounting 4-Intermediate
Emphasizes analysis of financial statements. Generally accepted accounting principles are applied in the preparation, analysis and interpretation of financial statements. Particular emphasis is applied to valuation of current and long-term liabilities and stockholders’ equity, and earnings per share. Special topics included are deferred income taxes, long-term investments, and leases. Further consideration is applied to errors and their correction, and statements of cash flow. Comparison and analysis is also made between GAAP and international standards(IFRS).
Details
Grading Basis
Official
Units
4
Offering
Course
ACCTG 10101122
Academic Group
Associate Degree
Academic Organization
Accounting & Finance
Enrollment Requirements
Prerequisite: Accounting 3-Intermediate, 101-121
Typically Offered
Fall, Spring