ACCT 382. Intermediate Accounting II.
(3-0-3); on demand.
Prerequisite: ACCT 381 with a minimum grade of "C." The second of three intermediate-level financial accounting courses. Topics covered will include accounting for: acquisition and depreciation of fixed assets, intangible assets, current liabilities, contingencies, long-term liabilities, stockholders' equity, retained earnings, dilutive securities, earnings per share, investments, and revenue recognition.