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ACC 311 Intermediate Financial Accounting II
A continuation of topics introduced in Intermediate Financial Accounting I [础颁颁听310]. Topics include the Statement of Cash Flows, the Statement of Stockholders Equity, accounting for investments in equity and debt securities, liabilities, leasing, pension and post-retirement benefit plans, deferred income taxes, revenue recognition, and various forms of stock-based compensation plans.
Prerequisite: 础颁颁听310 with grade of C- or better
Typically offered in Fall, Spring, and Summer
Accounting (BS)
/undergraduate/management/accounting/accounting-bs/
The Bachelor of Science in Accounting degree provides a general business foundation including courses in business statistics, statistical programming and business analytics with a depth of specialization in accounting issues and skills. Students develop interpersonal, teamwork and problem-solving skills, and learn how to apply technology in the accounting field. The curriculum includes financial and managerial accounting, taxation,聽 auditing, analytics and accounting information systems and provides students with the necessary credit hours to sit for the CPA exam.聽
Department of Accounting
/undergraduate/management/accounting/
The accounting program provides education and training to individuals who plan to pursue careers as professional accountants in consulting, business, government, and industry. The Department of Accounting offers Bachelor of Science and Master of Accounting degrees. The Bachelor of Science degree provides a general business foundation including courses in business statistics, statistical programming and business analytics with a depth of specialization in accounting issues and skills. Students develop interpersonal, teamwork and problem-solving skills, and learn how to apply technology in the accounting field. The curriculum includes financial and managerial accounting, taxation, business law and ethics, auditing and accounting information systems. Five additional focus areas are offered: financial analysis, information systems, managerial accounting, internal auditing, and government/nonprofit accounting. High achieving students completing the Bachelor of Science in Accounting program may choose to apply directly to the Master of Accounting (MAC) program, earning the graduate degree with just one additional year of coursework. Successful completion of the graduate program qualifies students to sit for the Certified Public Accounting (CPA) exam. High performing students with a B.S. degree in other majors are also eligible to apply to the MAC program by completing online prerequisites.