ACC 300 - FINANCIAL ACCOUNTING II

College of Business and Economics

Credit(s): 3

This course is designed for non-accounting majors to provide expanded study of the impact of relevant financial accounting issues on the users of financial reporting. Topics may include financial statements; income recognition; cash and receivables; inventories; operational assets; investments; intangible assets; current liabilitites; long-term liability emphasizing leases, pensions, postretirement benefits, and bonds; financial instruments; accounting for income taxes; and owners’ equity. Not open to Accounting majors.

Prereq: ACC 201 and ACC 202.