May 08, 2021  
2020-2021 Academic Catalog 
2020-2021 Academic 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.