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Mount Aloysius College    
 
    
 
  Nov 17, 2017
 
2017-2018 College Catalog
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AC 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: AC 208   and AC 305  .



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