Nov 21, 2024  
2024-25 Undergraduate Catalog 
    
2024-25 Undergraduate Catalog
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ACCT 305 - Intermediate Accounting II


Class Hours: 3
Lab/Discussion: 0
Credits: 3

Prerequisite: Grade of “C” or better in ACCT 304 
Description: Concentrates on financial reporting of creditor and investor claims on busi­ness assets in the form of liabilities and equity. Specialized financial report­ing topics such as earnings per share, stock options, income tax, pension, and lease accounting are also covered.



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