ACCT 4113 - Intermediate Accounting III

3 Credit Hours
Prerequisites: ACCT 2101, and ACCT 2102 with grade of B or higher and ACCT 4111, and MGT 3100 with grade of C- or higher.
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.