Jan 02, 2025  
2022-2023 Undergraduate Catalog 
    
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2022-2023 Undergraduate Catalog [ARCHIVED CATALOG]

E&M 312: Intermediate Accounting II

(1 Unit)
Prerequisite: E&M 211 .
Theory and practice underlying financial accounting measurement and reporting. Provides a detailed exploration of liabilities and stockholders’ equity, and other selected topics including pensions, leases and the statement of cash flows. Includes coverage of generally accepted United States accounting principles (GAAP) and international financial reporting standards (IFRS). Usually taken after E&M 311 . Bedient, Carlson.