2023-2024 College Catalog 
    
    May 08, 2024  
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2023-2024 College Catalog
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ACCT 405 - Intermediate Accounting III

3 Credits
This course is the final course in a three-course sequence in financial accounting. This course will examine the conceptual framework fundamentals of accounting and reporting as well as accounting standards with practical application Topics covered in this course include accounting for income taxes, pensions, stockholders’ equity, earnings per share, accounting for changes and errors, preparation of the Statement of Cash Flows. Prerequisites: ACCT 208   and ACCT 305  .


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