Sep 23, 2018
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.
Learner Outcomes Approval Date:
- 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.
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