Jan 22, 2025  
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Course/Program Inventory

ACCT 2322 - Intermediate Accounting II


Credit hours: 3

Prerequisites: ACCT 2321 Intermediate Accounting I

Course Description:
This course is a continuation of ACCT 2321 Intermediate Accounting I. Topics may include accounting for debt and equity financing; acquisition, utilization, and retirement of non-current assets; investments in debt and equity securities; revenue recognition; lease accounting; pensions; financial reporting and analysis; and accounting changes and error corrections.

Student Learning Outcomes:
Students will be able to:

  1. Apply generally accepted accounting principles to balance sheet and income statement valuation.
  2. Prepare and analyze GAAP-based financial statements.