ACCT 4113 - Intermediate Accounting III

3 Credit Hours

Prerequisites: ACCT 2101, and ACCT 2102 with grade of B or higher, and ACCT 4111, and ACCT 4112 with grade of C- or higher.
Corequisites: None.
Pre/Corequisites: None.
Requirements: Must meet RCB upper division course requirements and 45 semester hours.

Description
Students will study accounting for income taxes, pensions, shareholders equity, share-based compensation, accounting changes, error corrections, and derivatives. Students will also learn the computation of earnings per share and the preparation of a complex statement of cash flows. Students will also learn rudimentary financial statement analysis, analyze real world cases pertaining to these topics and learn to research financial accounting issues using the FASB Codification Database.