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    Central Washington University
  Feb 23, 2018
2017-2018 Undergraduate Catalog
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ACCT 352 - Intermediate Accounting III

The third of a three-course intermediate sequence, this course continues ACCT 351, covering complex topics in accounting and financial reporting. Also included are special topics and existing/emerging issues.

Prerequisite: a grade of C or higher in ACCT 351, and a pre-major or major or minor or certificate student in accounting; or admission to the MPA program.

Credits: (5)

Learner Outcomes:
  • Demonstrate intermediate-level competency in practicing all phases of the accounting cycle.
  • Demonstrate intermediate-level competency in the accounting for specific topics designated for this second of a three-course intermediate sequence. These topics are:
    • Retained earnings and earnings per share
    • Advanced issues in revenue recognition
    • Accounting for income taxes
    • Accounting forpost- retirement benefits
    • Accounting for leases
    • More in-depth examination of the statement of cash flows
    • Accounting for changes and errors
  • Identify ethical dilemmas that likely will confront the accounting professional.
  • With reference to the topics specified above in Learner Outcome 2, demonstrate intermediate-level competency in the application of U.S. accounting standards and the integration of international accounting standards.
Approval Date:

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