ACCT 352 - Intermediate Accounting III

Description:
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.

Prerequisites:
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:
Upon successful completion of this course, the student will be able to:

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.

Learner Outcomes Approval Date:
1/22/15

Anticipated Course Offering Terms and Locations: