ACC 303 - Intermediate Accounting III
This third and final class in a series of three intermediate accounting courses (ACC 301, ACC 302, and ACC 303) completes the student’s intermediate knowledge of financial accounting practices. In this class students study the reporting and disclosure requirements for more complex accounting topics that include leases, accounting for income taxes and pensions, and shareholders’ equity, including share-based compensation and various earnings per share (EPS) computations. Other financial reporting issues discussed include accounting changes and error corrections.
Prerequisites & Notes